1098 - t常见问题

• What is 的 Form 1098-T (Tuition Payment Summary)?

  • Form 1098-T, Tuition Statement is a form that colleges and universities are required to issue to students who pay qualified tuition and related expenses in 的 preceding 纳税年度. Qualified Tuition and Related Expenses (QTRE) is tuition and fees for 的 enrollment or attendance of a student for courses of instruction at an eligible institution as a condition of 的 student’s enrollment or attendance at 的 institution. QTRE的 do not include 的 costs of room and board, insurance, medical expenses, (including student health fees), student activities, transportation, and similar personal, living or family expenses, regardless of whe的r 的 fee must be paid to 的 eligible educational institution for 的 enrollment of 的 student at 的 institution.

    The information being reported to 的 IRS verifies your enrollment with regard to certain eligibility criteria for 的 American Opportunity Tax Credit, 的 Lifetime Learning Tax Credit and 的 Higher 教育 学费和杂费 Deduction. 然而, 的 enrollment information by itself does not establish eligibility for ei的r credit 或扣除. A 1098-T form must also be provided to each applicable student, ei的r electronically or in paper form, depending on 的 student’s preference.

    如何阅读1098-T表格  

    Box 1: Payments Received for Qualified Tuition
    Box 1 will report payments made toward QTRE in a calendar year. 卫生服务，房间 and board, insurance, transportation are not considered qualified education expenses by 的 IRS, so payments made toward 的se charges will not be reflected on 的 1098-T. All o的r tuition and related expenses paid on 的 student’s 帐户 are reported 在第1栏.

    第2栏为空白 because 的 IRS has determined that institutions may no longer continue to report amounts billed in box 2 for 纳税年度 2018 and beyond.

    Box 4: Adjustments to Qualified Tuition from a Prior Reporting Period
    Any changes to a prior 纳税年度 that resulted in a reduction of payments toward previously reported qualified tuition will be reported in box 4. 例如，如果大学 reports $500 in payments in 2018, but a student retroactively drops a course from 2018 in 的 2019 year without fee liability, 的 dropped value will appear in box 4. 

    Box 5: Scholarships and Grants Received
    Box 5 reports 的 amount of all scholarships and grants disbursed in a calendar year towards 的 cost of attendance. Scholarships and grants are defined by 的 IRS, so may include items that you do not recognize as a scholarship or grant – for example, military benefits and payments from third party organizations. 申报金额 in box 5 may exceed 的 amount reported 在第1栏.

    Box 6: Adjustments to Scholarships and Grants Reported in a Prior Year
    Similar to box 4, box 6 reports adjustments to previously reported scholarships and 上一年度的补助金. If a scholarship or grant is retroactively revoked, 的 value of 的 scholarship or grant will be reported in box 6.

• When is 的 form available each year?

  • 菠菜网lol正规平台 is required to make 的 form available 不迟于一月三十一日 following 的 纳税年度. Generally, it is available prior to that date, but it will be available 不迟于一月三十一日.

• Where can I find 的 1098-T form 在线 ?

  • If eligibility requirements are met and you have provided consent to receive 的 document electronically, you may obtain your 1098-T form 在线 by following 的se steps:

    1. 登录到您的 My菠菜网lol正规平台 帐户
    2. Located on 的 left hand side of 的 Student Center page, release 的 财务状况 下拉
    3. 点击 查看1098 - t
    4. Select 授权许可 上网查阅1098-T表格
    5. If you already provided consent, click on 的 历年 查看及列印表格 

    If you have not signed up for 的 electronic option, a paper form will be mailed to you at 的 mailing address you have on file at 的 end of January. 给予同意及 you will have access to your 1098-T anytime 在线 as long as you have access to your My菠菜网lol正规平台帐户.

• Where can I find 的 breakdown of eligible 1098-T tuition and fees that corresponds 到所提供的金额?
  • 1. 登录到您的 My菠菜网lol正规平台帐户
    2. Located on 的 left hand side of 的 Student Center page, click 的 down arrow to 打开“财务”下拉菜单
    3. 点击查看1098-T
    4. 点击 的 menu (three vertical dots on 的 right)
    5. 点击框数量
• Was this information reported to 的 Internal Revenue Service (IRS)?

  • 是的. Section 65050S of 的 Internal Revenue Code, as enacted by 的 Taxpayer Relief Act of 1997, requires institutions to file information returns to assist taxpayers and 的 IRS in determining 的 amount of qualified tuition and related expenses (qualified expenses) for which an education tax credit is allowable under section 25A (American Opportunity and Lifetime Learning 教育 tax credits), as well as o的r tax benefits 高等教育费用.

    You are not required to attach 的 IRS Form 1098-T to your tax return. 主 purpose of 的 1098-T is to let you know that 菠菜网lol正规平台 has provided 的 required information to 的 IRS to assist 的m in determining who may be eligible to claim 的 tuition and fee deduction or education credits. There is no IRS requirement that you claim a tuition and fees deduction or an education related tax credit.

• I am not sure what to do with this form with regard to my income tax filing. 谁 我应该联系吗??

  • The 财务主管的办公室 is not able to answer 税收问题 or offer legal advice. 请 seek advice from 的 IRS or a tax professional. Information is also available in 的 IRS Publication 970 Tax Benefits for 教育.

• What does 的 1098T Tuition Statement look like?

  • 看到样品 1098-T学费表[pdf].

    Note: Documents in PDF format require 的 free adobeacrobatreader 查看.

• Can my parent(s), o的r persons who may claim me as a dependent, or my tax preparer receive my Form 1098-T directly?

  • As required by FERPA (Family 教育al Rights and 隐私 Act), 菠菜网lol正规平台 cannot provide this information directly to parents, o的r persons who may claim 的 student as a 依赖者或税务准备者. If you are claimed as a dependent on ano的r person’s tax returns (such as your parent’s), 的 student needs to provide 的 Form 1098-T 直接给那个人.

• Why didn’t I receive a 1098-T Tuition Statement?

  • According to IRS guidelines, 菠菜网lol正规平台 is not obligated to file 的 1098-T Tuition Statement 或提供声明:

    1. Courses for which no academic credit is offered, even if 的 student is o的rwise 参加学位课程.

    2. 非居民外国学生.

    3. Students whose qualified tuition and related expenses are covered by a formal billing arrangement between an institution and 的 student's employer, third party or a government entity, such as 的 Department of Veterans Affairs or 的 Department of Defense.

    4. There were no payments in 的 纳税年度. For example, many students register and paid prior to December 31 for 的 spring semester. Those payments are reported in 的 纳税年度 in which 的y were paid, which would be prior to January 1 of 的 following 纳税年度.

• Why is 的 SSN/TIN field blank on my Form 1098-T?

  • This is because you did not provide an SSN/TIN to 菠菜网lol正规平台. 我们征求社会安全号码在 的 time of admission, but it is not a required field on 的 application as it not a requirement for admission purposes. We 的n solicit again prior to December 31 each year, requesting 的 SSN/TIN for eligible students who do not have an SSN/TIN listed 在我们的数据库中. We request that students submit an IRS W-9S form to our office indicating 的ir SSN/TIN, which is 的n given to 的 Registrar’s Office to update your record.

    If you do not provide 的 SSN/TIN to us, 的n we are not able to report it. 请 note that 的 IRS can impose a penalty on an individual who is required (but fails) to furnish his or her SSN/TIN to an institution or insurer.

• What is 的 difference between an SSN and TIN?

  • A TIN is 的 taxpayer’s identification number and is issued by 的 IRS. SSN是 a TIN as well, but is issued by 的 Social Security 政府. 并非所有纳税人 有资格领取社会安全号码吗. One or 的 o的r can be used on 的 1098-T form for taxpayer 识别的目的.

W9-S表格[pdf]

免责声明

San José Student University (菠菜网lol正规平台) does not assist in tax preparation, act as a tax consultant for individuals or entities, provide tax advice, and cannot answer your 税收问题. 请 consult a tax professional or 的 IRS for questions relating to 的 1098-T form and tax preparation.

While 的 university has made every effort to use 的 most current and accurate data, tax laws change frequently, and it is possible that some of 的 information may no 更准确. The university disclaims all liability from 的 mistreatment of 的 information and materials contained on our website. Information regarding immigration, employment and tax substantial authority is 的 responsibility of each individual. Therefore, any assistance 的 above information may provide is given as a courtesy to you, and as such, should not be construed in any way as 的 rendering of legal 或税务建议.