You may be eligible for a tax credit and/or the 高等教育学杂费减免 for qualified tuition and related expenses if you have paid under one of these three tax benefits designed to help students or their parents finance their post-secondary education:
- 终身学习税收抵免, available to students who take one or more classes from a college or university to pursue an undergraduate or graduate degree, 证书, 其他认可证书, 或获得或提高工作技能;
- 霍普奖学金税收抵免(“霍普”), available to students who are enrolled in one of the f国税局t two years of post-secondary education and are carrying at least a half-time workload while pursuing an undergraduate degree, 证书, 或其他公认的证书;
- 高等教育学杂费减免, available to tax filers whose modified Adjusted Gross Income (AGI) is too high to qualify for the Hope and 终身学习税收抵免s.
The information above may or may not reflect recent revisions in IRS regulations. 美国国税局 网站 包含更多信息. Please check with your tax preparer/adviser to ensure that you have the most recent information available.
2023日历年的1098-T将于2024年1月31日上市.
关于2023日历年1098-T的信息
This information relating to potential educational credits is being provided to you for use in preparing your tax return for 2023. 您可以获取或订购IRS出版物970, 高等教育税收优惠及8863表格复印件, 教育学分(希望学分和终身学习学分), 从您附近的美国国税局办公室或下载信息 www.国税局.政府. 由于这些税收法规的复杂性, we strongly recommend that you contact a tax adviser regarding these tax provisions.
澳门金沙赌城线上游戏不提交1098-T表格或提供以下声明:
- Non-resident alien students, unless provided a valid SSN or ITIN number and requested by the student.
- Students that do not provide a valid SSN to the Registrar's Office at 圣澳门金沙赌城线上游戏.
学生可填写 形式W-9S, 要求提供学生的纳税人编号及证明, 并提交给注册主任办公室, 在准备纳税年度表格之前，将收到1098-T表格.
The 1098-T form reflects transactions posted to your 圣澳门金沙赌城线上游戏 student account for calendar year 2023 (January 1, 2023年至12月31日, 2023). This is not a complete summary of all transactions posted to the student account since not all transactions are relevant to the tax credit.
1098-T 2023年纳税申报表
往年, your 1098-T included a figure in Box 2 that represented the qualified tuition and related expenses (QTRE) we billed to your student account for the calendar (tax) year. 由于联邦法律对机构报告要求的改变, 从2018纳税年度开始, 我们将在方框1中报告您当年支付的QTRE金额.
取决于你的收入(或你的家庭收入), 如果你是受抚养人), 无论你是全日制还是半全日制学生, 以及你当年的合格教育费用, 你可能有资格获得联邦教育税收抵免. (你可以找到申请教育税收抵免的详细信息 IRS出版物970， 9页.)
- 栏1:已支付的学费及相关费用
Box 1 on the 1098-T shows the total payments received by 圣澳门金沙赌城线上游戏 in 2023 from any source for qualified tuition and related expenses, less any reimbursements or refunds made during 2023 that relate to those payments received during 2023. 通常, qualified tuition and related expenses must be required by and paid to the institution for enrollment purposes. They include tuition and mandatory fees such as the activity fee and course related fees (i.e. 地质费、美术工作室费等.). 它们不包括书籍, 食宿, 保险, 设备, 交通或其他类似的个人生活费用.
这一栏将包括学费, 以下学期的费用和相关费用:2023年春季, 2023年夏天, 2023年秋季和2024年春季. The calendar IRS reporting year for 1098-T purposes does not coincide with the 澳门金沙线上赌博官网 academic year. 因此, payments reported in box 1 of the 1098-T may not coincide with those shown on semester statements previously received. 例如, 澳门金沙线上赌博官网 bills for the Spring term in December each year; therefore, your calendar year 2023 1098-T form will normally exclude Spring 2023 payments (if applicable), 但将包括2024年春季(如果适用). Box 7 of the 1098-T will be checked if Spring 2024 payments have been included.
- 栏5:奖学金或助学金
Box 5 on the 1098-T shows the total of all scholarships or grants administered and processed by 圣澳门金沙赌城线上游戏. The amount of scholarships or grants for the calendar year (including those not reported by 澳门金沙线上赌博官网) may reduce the amount of the education credit you claim for the year.
像盒子1, Box 5 may include scholarships and grants posted to the student's account for the following terms: Spring 2023, 2023年夏天, 2023年秋季, 2024年春季. The calendar IRS reporting year for 1098-T purposes does not coincide with the 澳门金沙线上赌博官网 academic year. 因此, scholarship and grant amounts reported in Box 5 of the 1098-T may not coincide with semester statements previously received.
Because federal and state regulations dictate the timing of some financial aid disbursal, your 1098-T will typically include scholarships and grants for Spring 2023 (if applicable), but may exclude financial aid for Spring 2024 (if applicable) depending on when these funds are received. 因此, our reporting of information on the 1098-T differs for payments versus scholarships and grants due to timing differences in recognizing transactions on our system. 注意:这是许多私立机构的典型情况.
- 其他资料及联络方式
There may be other relevant transactions that are not reflected on your 圣澳门金沙赌城线上游戏 student account; therefore, 它们不会反映在1098-T上. 例如, 如果你获得了免税的第三方奖学金或助学金, 然后把钱直接存入你的银行账户, 事务没有反映在1098-T上. Nevertheless, you will need to consider such transactions in your calculations.
The 1098-T should be used only as a starting point in your research to determine if you are eligible for tax credit or tax deductions. Your personal financial records serve as the supporting documentation for your federal income tax return. 您可以访问日历年的所有帐户历史记录 学生帐户套件.
本文件不作为税务建议, 但只是为了提供信息，以帮助您准备您的纳税申报表. 澳门金沙线上赌博官网 Student Financial Services staff will not be able to answer specific tax questions, but are able to answer questions you may have regarding transactions between you and the University during the reporting period.
If you consented to receive the 1098-T form in an electronic format and you subsequently want to request a paper copy, 将申请电邮至 studentfinancialservices@psozxd.com. To ensure your security, the e-mail must come from your 圣澳门金沙赌城线上游戏 e-mail address. 表格将邮寄到存档的永久地址. 申请本纳税年度纸质副本的截止日期是1月5日.