Compliance

The Compliance area provides important tax-related information and resources to help students, families, and international scholars meet federal requirements. 91×ÔÅÄ (SMU) is required by law to report certain education-related data to the Internal Revenue Service (IRS) and to apply U.S. tax rules where applicable.

This section includes guidance on:

• Form 1098-T – An IRS form issued annually to help eligible students (or parents/guardians) claim federal education tax credits or deductions.
• U.S. Tax Withholding for Non-Resident Students – Federal rules require a mandatory 14% withholding on scholarship or fellowship income that exceeds qualified tuition and fees.

By reviewing this information, you can better understand what forms you may receive, how they are delivered, and your responsibilities in keeping your student record accurate. While SMU provides the required documentation, we cannot provide tax advice. For questions about filing or eligibility for credits and deductions, please consult IRS resources or a qualified tax professional.