Form 1098-T
Form 1098-T is a Tuition Statement. This form is mailed every January by U.S. colleges and universities to its students, to be used by the student, or the student's parents, for claiming an education tax credit on their federal income tax forms. You may receive form 1098-T from Binghamton University.
However, only those individuals who are residents for tax purposes can claim these tax credits.
International students who have been continuously in F-1 or J-1 status for five years or less (entered the U.S as F-1 or J-1 2003 or later) generally file income tax forms as non-residents.
International students who have been continuously in F-1 or J-1 status for MORE than five years (entered the U.S. as F-1 or J-1 2002 or earlier) generally file income tax forms as residents for tax purposes, and may be eligible to claim the “Lifelong Learning Credit,” which is based on the information provided on Form 1098-T. For more information on this tax credit, consult IRS publication 970, which can be viewed and printed from the IRS web site,
http://www.irs.ustreas.gov/pub/irs-pdf/p970.pdf or ordered by calling 1-800-TAX-FORM. Please note that the on-line publication is an 80–page pdf file, you will need Adobe Acrobat reader or some other pdf reader to download it.