Instructions
Purpose: Northern Kentucky University must obtain your correct taxpayer identification number (TIN) to file Form 1098-T, Tuition Statement, with the IRS and furnish a statement to you. This will be your Social Security number (SSN) or, if you are not eligible to obtain an SSN, your Individual Taxpayer Identification Number (ITIN).
Form 1098-T contains information about qualified tuition and related expenses to help determine whether you, or the person who can claim you as a dependent, may take either the tuition and fees deduction or claim an education credit to reduce federal income tax. For more information, see IRS Publication 970, Tax Benefits for Education.
Under federal law, you are required to provide the requested information.
Section 1 - Student Information
Review your name and enter your mailing address. The name should match that used by the Social Security Administration or Internal Revenue Service.
Section 2 - Taxpayer Identification
Select the statement that applies to you:
- I have an SSN or ITIN to provide. Select this option if you have a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) and will provide it to NKU.
- I am a foreign national/nonresident alien without an SSN or ITIN and do not plan to file a U.S. tax return. Select this option if this statement applies to you.
- I do not wish to provide my SSN or ITIN to NKU at this time. Select this option if you have an SSN or ITIN but do not wish to provide it to NKU at this time.
Applying for an SSN or ITIN
To apply for an SSN, complete Form SS-5, Application for a Social Security Card, through the Social Security Administration.
If you are not eligible to obtain an SSN, you may apply for an ITIN using Form W-7, Application for IRS Individual Taxpayer Identification Number, through the IRS. You can obtain these forms and additional information from the appropriate agency.
Section 3 - Taxpayer Identification and Certification
The information required in Section 3 depends on the option selected in Section 2.
- If you have an SSN or ITIN to provide: Enter your SSN or ITIN and select the certification checkbox to confirm that the number provided is correct.
- If you are a foreign national/nonresident alien: Review the statement and select the certification checkbox to confirm that it is true and correct.
- If you do not wish to provide your SSN or ITIN: Review the statement explaining the potential $50 IRS penalty and the effect on your ability to use Form 1098-T for certain education tax benefits. Select the certification checkbox to confirm that the statement is true and correct.
Annual Request
By law, NKU must request your TIN at least once each year to meet its federal reporting requirements for Form 1098-T.
Submission
Submit the completed form through TeamDynamix. Do not submit your SSN or ITIN by email. Email is not a secure method for transmitting personal information.
Penalties
Failure to furnish your correct SSN or ITIN: If you fail to furnish your correct SSN or ITIN to Northern Kentucky University, the IRS may impose a $50 penalty unless your failure is due to reasonable cause and not willful neglect.
Misuse of SSN or ITIN: If NKU discloses or uses your SSN or ITIN in violation of federal law, NKU may be subject to civil and criminal penalties.
Privacy Act Notice
Section 6109 of the Internal Revenue Code requires you to provide your correct SSN or ITIN to persons who must file information returns with the IRS. The IRS uses these numbers for identification purposes and to help verify the accuracy of tax returns. The IRS may also provide this information to the Department of Justice for civil and criminal litigation and to state and local governments to carry out their tax laws.
Adapted from National Association of College and University Business Officers Advisory Report 2014-1, October 2014