美国国税局的规定要求ODU提供学费和费用账单的每个日历年的声明. This statement is called a 1098T.
No later than January 31 of each calendar year, all eligible students will be issued a form for the prior calendar year. Students may review payment information on 狮子座在线. 由于“合格学费”的定义可能包括其他相关费用,因此建议学生和家长使用个人财务记录来确定符合税收目的的合格金额.
Effective January, 2024 - 1098T statements may be delivered electronically once available. 这些表格的电子交付有很多好处,包括:更早地访问, decreased loss or delayed hardcopy delivery, the process is simple 和 secure, 学生可以随时从任何联网设备访问他们的表格. To consent to electronic delivery, please visit 这个链接 和 submt the electronic delivery consent.
合格的学费 & 相关费用
根据美国国税局,术语“合格的学费和相关费用”是指 为了在符合条件的机构注册或就读,个人需要支付学费和费用.
不合格:
以下是 不 defined as qualified tuition or related expenses:
- Charges 和 fees associated with room 和 board
- 学生活动
- 体育运动
- 保险
- 书
- 设备
- 运输 和 similar personal, living, or family expenses
- Expenses paid with a Pell Grant or other tax-free scholarship, a tax-free distribution from an Education IRA, 在计算抵税额时,不考虑雇主提供的免税教育援助.
About the 1098-T Form
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在前一个日历年预习下一个日历年课程的学生 不会 have the cost included in the figure reported. 法律规定学校必须将这些信息发送给每个纳税人和美国国税局. For the referenced tax year, this information will include:
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the name, address, 和 taxpayer ID number of the school
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支付学费的学生的姓名、地址和纳税人编号
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whether the student was enrolled at least half-time
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whether the student was enrolled only in a graduate-level program
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costs for referenced year courses (1)
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国税局不要求纳税人在提交纳税申报表时提交1098T表格.
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纳税人可申请的教育税收抵免金额,以纳税人个人记录为准.
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Professional tax advisors should be consulted. 学校不能确定学生是否有资格获得税收抵免或提供税务建议.
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表格将寄往学生在大学存档的永久地址.
Frequently Asked Questions (FAQ)
1098-T是参考日历年度相关学费费用的报表. 表格中包含了国税局认为在计算学生是否有资格获得美国税收优惠时很有帮助的元素 Hope Scholarship Credit 和 Lifetime 学习 Credit. 所有注册学分课程的学生都将收到一份1098T声明.
- 在前一个日历年预先注册春季课程的学生 不会 have the charges reported until the applicable calendar year. The due date for those charges is 不 until the next calendar year.
- 学生可以使用自己的记录来报告在前一个日历年的春季支付的任何款项.
ODU 不 report payments made towards tuition on the 1098T. ODU为学生提供合格的学费,作为计算自己支付费用的工具. 学生必须使用自己的记录来确定实际支付的金额.
ODU is complying with the requirements of the IRS. We are approved to report qualified tuition charges. 美国国税局从2004年报告年度开始制定了新的要求.
所有奖学金和助学金支付到您的帐户,除了联邦直接学生贷款-包括无补贴和补贴. 家长贷款.
A 1098T is provided to assist you in figuring your tax credit. It is only one piece of several educational expenses you should consider. Form 8863 (Education Credits) 不 ask you to report this amount. You report expenses based on your own financial records. Please consult a tax advisor if you have additional questions.
No. 虽然我们想帮助学生和他们的家庭,但ODU的工作人员没有资格帮助你. 规定很复杂,我们不想无意中误导.
- IRS Publication 970
- 联系 your tax advisor.
- www.国税局.政府
参考您的个人财务记录或查看您的ODU学生帐户 狮子座在线 for detailed information. We only provide the 1098T.
Effective January, 2024 - 1098T statements may be delivered electronically once available. 这些表格的电子交付有很多好处,包括:更早地访问, decreased loss or delayed hardcopy delivery, the process is simple 和 secure, 学生可以随时从任何联网设备访问他们的表格. To consent to electronic delivery, please visit 这个链接 和 submt the electronic delivery consent.
学生也可以要求在每年的2月10日之后将表格的复印件邮寄到他们的永久地址. 学生可索取1098T声明副本或访问LeoOnline并打印副本. Please allow two weeks for processing a duplicate statement.
在提交副本申请之前,请确保您在最靠谱的网赌软件存档的永久地址是正确的. Requests for duplicates are limited to one 和 must be submitted 以书面形式 to:
客户关系
Old Dominion University
罗林斯厅
诺福克,弗吉尼亚州23529
No. 其合格学费完全由正式收费安排支付的学生, 整个日历年的奖学金或助学金没有收到1098T声明.
如果符合以下条件,即使学生在特定日历年内没有注册,也可以获得1098T:
- An adjustment was made to their financial aid for the previous year. It could be a reduction or 增加.
- An adjustment was made to tuition charges from the previous year. 例如:批准的学费申诉,行政退学,变更住所
Unfortunately, ODU is 不 qualified to give you tax advice. Please consult a tax advisor.
自2004年以来, 美国国税局要求我们报告上一年的可报告交易的任何调整.
No. 虽然我们想帮助学生和他们的家庭,但ODU的工作人员没有资格帮助你. 规定很复杂,我们不想无意中误导.
美国国税局的规定要求我们报告每个日历年的学费和收费账单. 学校显然没有你的社会安全号码. 请将您的社会保障卡复印件发送到注册办公室. You may mail or fax the information. 注册办公室不会根据电话或电子邮件更改您的记录. 注册办公室负责将这些信息输入系统. Once this has been completed, 请直接与您的应收账款代表联系,以便处理更正后的1098T. 由于此功能已外包,更正后的副本可能需要长达两周的时间.