教育税收抵免
怎样索取1098-T表格?
- 登录你的 MyViking 账户
- 在“申请”中选择“学生计划”
- 按左上角的“首页”按钮
- 从这些选项中选择“我的文档”
- 选中“包含已完成项目”复选框
- 表格应填写为“20XX表格1098-T”
- 单击“视图”
1098-T按日历年计费的金额
太阳城娱乐平台 utilizes a registration system that reports qualified educational expenses under the "Amounts Billed" method (Box 2). ，以便获得您在日历年度支付的金额, you may log on to the Portal and navigate to the Make Payments/ Manage Payments tab to view 账户 activity and payments made during 2014.
1997年纳税人救济法(公法105-34)(111 Stat .. 788 (TRA '97)) added section 25A to the Internal Revenue Code to provide the Hope Credit (Currently modified as the 美国机会税抵免 by the American Recovery and Reinvestment Act of 2009) and the 终身学习学分 (education credits). 1997年11月17日，美国国税局发布了第97-60号公告(1997-46 I).R.B 8) to provide general guidance on the higher education tax incentives enacted by TRA '97. 在一般情况下, the 美国机会税抵免 and the 终身学习学分 allow taxpayers to claim a credit against their federal income taxes for certain post-secondary educational expenses. Additionally, up to 40 percent of the 美国机会税抵免 is now a refundable credit.
TRA '97还在法典中增加了第6050S条, which requires eligible educational institutions to file information returns to assist taxpayer and the IRS in determining the education credit that taxpayers may claim under section 25A.
的 following is general information only and should not be taken as tax advice. 请咨询国税局或税务专业人士, 或参阅参考资料和常见问题以获取更多信息.
感谢2009年美国复苏与再投资法案(ARRA), the Hope Credit has been expanded and renamed the 美国机会税抵免. 的 美国机会税抵免 is now available for the first four years a student is enrolled in Post-secondary education and are carrying at least half-time workload while pursuing an under研究生 degree, 证书, 或其他认可的证书.
的 美国机会税抵免 is available to eligible taxpayers on a per-student basis if you have qualified expenses paid in the current tax year as a student enrolled at or attending an eligible institution. You cannot claim credits if your filing status is married and filing separately or you are claimed as a dependent on another person's tax return (such as your parents' return). 的 full amount of the 美国机会税抵免 is available to married taxpayers filing jointly with an adjusted gross income (AGI) of $180,000元或以下，或AGI为90元的单一纳税人,000或以下. 已婚纳税人，总收入合计180美元,000元或以上(以及AGI为90元的单一纳税人),000或以上)不符合此信贷资格.
的 amount that may be claimed as a credit is generally equal to: (1) 100 percent of the first $2,000 of the taxpayer's out-of-pocket expenses for each student's qualified tuition and related expenses; plus (2) 25 percent of the next $2,000 of the taxpayer's out-of-pocket expenses for each student's qualified tuition and related expenses. 因此, 纳税人在一个纳税年度可申请的最高抵免额为2美元,500 multiplied by the number of students in the family who meet the eligibility requirements described above. Qualified tuition and related expenses has been expanded to now include course materials (书, 供应, 设备) whether or not they are purchased from an eligible institution as a condition of enrollment. 高达40%的美国机会税收抵免是可退还的. 这意味着即使你没有欠税, you may still qualify to have a portion of the 美国机会税抵免 refunded.
的 following are not qualified tuition and related expenses: (1) amounts paid for any course or other education involving sports, games or hobbies (unless the course or other education is part of the student's degree program); (2) charges and fees for room, 董事会, 学生活动, 体育运动, 保险, 书, 设备, 交通(和类似的个人), 生活或家庭开支). 如果你或学生申请扣除高等教育费用, 例如附表A或附表C(表格1040), 你不能在计算你的教育学分时使用这些费用. 也, 高等教育费用由免税奖学金支付, Pell Grant or employer-provided educational assistance cannot be used when figuring your education credits. 该学分的合格费用由奖学金抵消, 奖助金, 以及其他免税学费优惠. Nonresident aliens generally are ineligible to claim the 美国机会税抵免.
If the taxpayer is claiming a 终身学习学分 for a particular student, none of that student's expenses for that year may be applied toward the 美国机会税抵免.
If the taxpayer is claiming a 终身学习学分 for a particular student, none of that student's expenses for that year may be applied toward the 美国机会税抵免.
的 终身学习学分 是为了鼓励人们提高或获得新的工作技能. 此学分适用于本科生的学杂费, 研究生, 以及继续教育课程. Qualified tuition and related expenses are tuition and fees a student must pay to be enrolled at or attend an eligible educational institution. 的 following are not qualified tuition and related expenses: (1) amounts paid for any course or other education involving sports, games or hobbies (unless the course or other education is part of the student's degree program); (2) charges and fees for room, 董事会, 学生活动, 体育运动, 保险, 书, 设备, 交通(和类似的个人), 生活或家庭开支). 如果你或学生申请扣除高等教育费用, 例如附表A或附表C(表格1040), 你不能在计算你的教育学分时使用这些费用. 也, 高等教育费用由免税奖学金支付, Pell Grant or employer-provided educational assistance cannot be used when figuring your education credits. 非全日制和全日制学生都有资格获得终身学习学分. 不像美国的机会税收抵免, you are not required to be enrolled at least half-time in one of the first four years of post-secondary education. 你可能有资格获得部分学分, 即使你在社区大学只选了一门课程.
You are eligible for the 终身学习学分 if you have qualified expenses paid in 2014 as a student enrolled at or attending an eligible educational institution. 的 full amount of the 终身学习学分 is available to married taxpayers filing jointly with an adjusted gross income (AGI) of $127,000元或以下，以及总收入为63元的单一纳税人,000或以下. 已婚纳税人，总收入为127美元,1,000元或以上，以及总收入为63元的单一纳税人,000或以上的人没有资格获得这些学分. You cannot claim credits if your filing status is married and filing separately or you are claimed as a dependent on another person's tax return (such as your parents' return). Taxpayers cannot use both the 美国机会税抵免 and 终身学习学分 for the same student in a single year.
的 amount that may be claimed as a credit is equal to 20 percent of the taxpayer's first $10,000 of out-of-pocket qualified tuition and related expenses for all the students in the family. 纳税人在一个纳税年度可申请的最高抵免额为2,000美元. 这些金额没有计入通货膨胀. 该学分的合格费用由奖学金抵消, 奖助金, 以及其他免税学费优惠. 此信用证可在无限期限内索偿.
终身学习学分不可退还. If the taxpayer is claiming an 美国机会税抵免 for a particular student, none of that student's expenses for that year may be applied toward the 终身学习学分.
资源
的 College cannot provide assistance regarding your eligibility or the calculation of the credit. 以下网站提供了可能有用的附加信息.
欲了解更多信息，请阅读税收抵免常见问题.