Funds received from UI child care subsidy program may be taxable income to the student depending on each student's individual facts and circumstances. Please see IRS Publication 970 for additional information, or seek assistance from a qualified tax advisor. The University of Iowa Billing Office will be responsible for reporting income from the Child Care Subsidy program on your 1098-T form and reporting this information to the Internal Revenue Service. Currently enrolled students will be able to print 1098-T forms in MyUI. Previously enrolled students will receive this information in the mail. 

Note: The 1098-T information is available on MyUI. Simply login, select the Financial Aid & Billing link, then select the Hope 1098-T Tax Information link.

If you have questions about this information, the detail of the charges used in calculating the qualified expenses paid can be found in MyUI in the Financial Documents section. If you have further questions, please contact the University Billing Office at ubill@uiowa.edu, call 319-335-0071 or 1-800-943-4557, or write to UI Service Center-University Billing, 2700 University Capitol Centre, Iowa City, IA 52242.  

International Withholding Tax Information

Child Care Subsidy funds are considered nonqualified scholarships when paid to nonresident alien (NRA) students. Nonqualified scholarships are reportable on IRS Form 1042-S and subject to 14% federal income tax withholding. 

For more information, visit https://ubill.fo.uiowa.edu/tax-information