The IRS 2022 Form 1098-T is issued for each student enrolled and for whom a reportable transaction is made.
The IRS Form 1098-T is an information form filed with the Internal Revenue Service and reports the qualified tuition and related expenses during the 2022 calendar year.
学生, or the person who may be claiming the student as a dependent, may be able to take either the tuition and fees deduction or claim an education credit on Form 1040 or 1040A for the qualified tuition and related expenses that were actually paid during the calendar year.
有 NO IRS requirement that students must claim the tuition and fees deduction or an education credit. Claiming an education tax benefit is a voluntary decision for those who may qualify. The primary purpose of the IRS Form 1098-T is to let students know that 全国网赌正规平台 has provided required information to the IRS to assist in determining who may be eligible to claim the tuition and fee deduction or an education credit.
有关国税局1098-T表格的问题, please contact the IRS or a tax consultant for further information. IRS第970号出版物 on Tax Benefits for Education provides additional information on education credits and deductions.
免责声明
全国网赌正规平台 is unable to provide individual tax advice and recommends that you seek a tax professional for tax-related questions. It is the responsibility of the taxpayer to determine eligibility for educational tax benefits and how to calculate them.
表格什么时候寄出?
A hard copy will be post-marked and mailed by January 31. An electronic copy is available in CatPAWS, under the Account tab, Tax Notification.
谁会收到1098-T表格?
是美国国籍的学生.S. citizen or permanent resident whose enrollment credits are leading to a post-secondary degree will receive a completed 1098-T from 全国网赌正规平台.
Amounts Paid for 合格的学费 and Related Expenses
箱1 of Form 1098-T reports the qualified tuition and related expenses paid during the calendar year. For purposes of the Form 1098-T provided by 全国网赌正规平台, the following categories of charges are included or not included in qualified tuition and related expenses:
合格的学费 & 费用包括
居民和非居民学费
指定的费用*
研究生一般费用
网络课程交付费用
混合课程费用
教材费用
技术费
认证费用
课程费用
KC设施
*指定费用按89%计算. Does not include the 健康和保健费.
不包括
健康和保健费
新生学费
后期费用
财务费用
缴费计划报名费
健康保险费
食宿费
课程相关书籍和设备
Registration Fees for Non-Credit Courses
停车许可证及罚款
电脑盗窃/破坏收费
媒体使用费
体育及表演艺术门票
打印/复印费用
毕业完成费
学生材料费
体验式学习费用
框2 - - - - - -保留
盒3 - - - - - -保留
4盒 of Form 1098-T reports adjustments made to qualified tuition and related expenses reported on a prior year 1098-T in 框2. The amount reported in 4盒 represents a reduction in tuition and fees billed during a prior calendar year. 例如, if a student paid Spring semester classes in December and withdrew from classes in January which resulted in a refund, 4盒 reports the decrease in paid tuition due to the withdrawal. The amount reported in 4盒 for adjustments to qualified tuition and related expenses may reduce any allowable education credit a student may claim for the prior year. 看到 IRS表格8863 or IRS第970号出版物 了解更多信息.
框5 of Form 1098-T reports the total of scholarships or grants.
箱6 of Form 1098-T reports adjustment made to scholarships or grants reported on a prior year Form 1098-T in 框5. The amount reported in 箱6 for adjustments to scholarships or grants may affect the amount of any allowable tuition and fees deduction or education credit a student may claim for the prior year. 看到 IRS表格8863 or IRS第970号出版物 了解更多信息.
7箱, 如果勾选此项, indicates that 箱1 includes amounts for an academic period beginning for the next calendar year. 例如, if a student was billed in December 2022 for a course beginning in January 2023, this box will be marked if there was a payment in December for those charges.
盒8, 如果勾选此项, shows whether a student is considered to have been carrying at least one-half the normal full-time workload for a course of study at 全国网赌正规平台 for at least one academic year period during the calendar year.
9, 如果勾选此项, indicates whether a student is considered to be enrolled in a program leading to a graduate degree, 研究生证书, or other recognized graduate-level educational credential.
联邦税法, administered by the Internal Revenue Service (IRS) has provided for a number of education tax benefits. Full information on these tax benefits may be found inIRS第970号出版物.
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