1098 - t形式
一般信息
The Tax Payer Relief Act of 1997 includes provisions for the American Opportunity Credit and the Lifetime Learning Credit. Both credits allow certain taxpayers who have incurred qualified expenses for higher education to take a credit against their federal income tax liability.
Educational institutions are required by law to provide information to students who may qualify for the education credits. 学校, 大学, and universities report this information to the IRS and to students on 1098 - t形式.
As each student’s tax liability is subject to various personal factors, students and parents are encouraged to seek additional information directly from the IRS or a tax adviser. 必赢 cannot provide tax related advice or recommendations.
常见问题
如果你选择了电子通知, 您可以通过my素门户必赢您的表格1098-T.
The 1098-T is a tax form the 大学 issues to report education-related expenses that could be claimed as part of the Hope Scholarship or Lifetime learning Tax Credit. 该表单仅提供信息. You are encouraged to seek additional information directly from the IRS or your tax adviser to find out if you are eligible for these credits.
学生 who don't receive a 1098-T usually fall into one of the following categories:
- 文件上的地址不是当前/有效的. 您可以通过您的my素门户网站查看我们存档的地址.
- Your tuition and fees were fully funded by Grants and/or Scholarships.
- You may have attended only Spring semester during the calendar year and registered for those classes during Fall of the previous calendar year.
不，你需要附上国税局表格8863. 美国国税局970号出版物 会给你提供更多的信息，或者联系你的税务顾问.
在您假定表单上报告的信息不正确之前, 这将有助于了解金额是如何计算的. The 1098-T reflects charges, scholarships and/or grants that applied during the 税/日历 年份，而不是学年. 例如, registration for Spring 2019 classes opened in Fall 2018; if you registered for Spring classes in October-December, 2019年春季的费用将报告在您的2018年1098-T上. The same rule applies to scholarships and grants: Financial Aid for Spring semester is often disbursed at the very end of the previous December; therefore, 这些资金是在前一年的1098-T上报告的, not the 1098-T for the year in which the classes were actually attended and completed.
- 栏1:报告从学生那里收到的付款. 这个盒子里没有昂山素季. Just because this box is blank does not mean that we did not receive payments from you.
- Box 2: Reports eligible tuition and fees that were posted to your account during the 税/日历 year.
- 方框4:如果这个方框里有金额的话, it means that you dropped or added Spring classes in the current tax year that were registered for and reported in the previous tax year.
- Box 5: Shows scholarships and grants received or funded during the 税/日历 year, 不管适用于哪个学期. This box also includes VA payments and third party scholarships that are applied through Financial Aid.
- 第6栏:如果这个栏里有金额的话, it means that scholarships and/or grants that funded during the previous tax year were pulled back during the current tax year.
- Box 8: Half-time enrollment refers to semesters attended during the tax year. 学生 who register for Spring 2018 classes prior to year end will have the charges for those classes reported on their 2017 1098-T. 然而, 因为他们要到2018年才能真正上这些课, 半时登记栏可能不作标记.
查阅表格1098-T
作为我们持续可持续发展和降低成本措施的一部分, 苏大学为符合条件的学生提供1098-T表格的电子必赢. The option to grant or deny consent for electronic delivery is found in your my素门户.
可选
学生 who did not grant consent previously may do so in the my素门户. IRS regulations state that each student who files a request to receive a 1098-T electronically must also provide his/her consent electronically. 为了获得您的同意， 必赢门户网站 跟着指示走.
期限范围: 一旦授予, electronic consent will remain in effect until the student chooses to opt-out or withdraw consent. Electronic copies of the 1098-T will be accessible through my素门户 for no less than 3 years.
电子交付: 学生 who grant consent for electronic delivery will log into their my素门户 to view and print their form. 学生 will receive a notification via email in January, when the form becomes available.
论文形式: 对于没有电子同意的学生, a paper copy of the 1098-T will be mailed to the student's permanent home address by the end of January.
联系信息
It is the student’s responsibility to keep his or her contact information current with 素, 即使毕业后, to ensure delivery of their tax form and other important communications. 学生可以参观他们的 my素概要 更新地址.
授权用户必赢
学生 may grant others the ability to access their account information, 代他们付款, 并查阅他们的1098-T税务文件. This choice is optional but may be particularly helpful for students who plan to be away for a humanitarian or religious mission, 服兵役, 或者任何他们可能在纳税季节缺席的活动.
准许与父母或监护人接触, 登录您的my素门户网站，点击学生计费系统, 然后点击我的个人资料. Authorized users with will receive an email with their own login credentials. 学生可以在任何时候取消这个必赢.
有用的链接
撤回同意
同意在学生撤回之前是有效的. Requests to withdraw consent must be submitted in writing via email to Controller@tonlexia.com 或以书面信件寄至:
必赢会计服务
351 W. 大学大街.
雪松城，UT 84720
Confirmation of your request to withdraw your consent to do business electronically will be sent to the preferred email account indicated in the my素门户.
我们鼓励所有学生以电子方式同意. 电子投递的好处包括:
- 比纸质文件更早可用
- 消除丢失的、延迟的或错误的形式
- The ability to view and print tax forms (by students or authorized users) from any computer at any time of day
社会安全号码
The IRS requires 必赢 to include the student's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) when reporting 1098 - t形式 data. 如果一个学生的社会安全号码是丢失或是不正确的在苏记录, the 必赢 office will send a request to update his/her information. 学生也可以提交表格W-9S到苏的出纳办公室.