Hi

My wife Currently pursuing her masters on H4 visa from sep 2015 and applied for f1 visa on Nov 30 2015. I request for Form 1098 T tax deduction from her college.But they replied as,Since she applied for F1(but not received) she is treated as non resident(Foreign Student) cannot process this form.Can I mention her last year fees paid for tax excemption?

Contact the registrar's office and TRY to get the Form 1098-T.

If they still refuse, get a printout of all the tuition and fees that were paid, and use that data to apply for the Lifetime Learning Credit.