葡京平台线上 has once again partnered with Heartland ECSI for processing the federal 1098-T tax form for qualified tuition payments. Students can give their consent to receive the tax forms electronically through the ECSI website. 如果没有给予电子交付同意, 您的表格将被邮寄到档案中最后的永久地址. 请按照以下步骤访问您的1098-T.

1. 去 http://heartland.ecsi.网
2. 按“查阅1098税务文件”.
3. 点击“想要查看您的1098-T或1098-E税表”?”.
4. 点击“我需要1098-T学费税单”.
5. 在学校名称搜索中输入“葡京平台线上”，然后点击提交.
6. 用适当的学生信息填写表格.
7. 选中“我不是机器人”框，然后点击继续.
8. 然后，你可以查看及/或列印你的1098-T表格.

请随时与学生会计办公室联系 419-289-5022 or busoff@jayconscious.com 如果你有任何问题.

请注意，IRS表格1098T仅供参考. The data which appears on these forms can be used to claim educational tax credits, but the figures provided neither guarantee nor preclude eligibility for these tax credits. “Qualified tuition” in this context is determined by guidelines issued by the IRS. This may or may not reflect “qualified tuition” as determined by certain educational funding organizations, 比如529计划. As a result of differing definitions as to what constitutes “qualified tuition”, 被认为符合资格的金额可能会有所不同.

The big questions at work this time of year are: "When are you sending 1098T forms?，然后是“你填错了”。. 学院和大学必须提交1098-T表格, but the rules on what they have to include do not necessarily mesh with filling out your taxes, 特别是如果你或你的税务程序不知道如何解释它们. That form can be the information that helps claim a big tax credit; or, 经常错过, it could be the information about scholarships that have to be claimed as income. 谁要求什么，在哪里?

The Form 1098T was created by the IRS after the initial education tax credits were passed into law, 希望(现在的美国机会)和终身学习学分. 有 不仅仅是这两个但这就是一切的开始. 在2018年之前的年份, colleges had the option of completing either Box 1 or Box 2 related to Qualified 学费 and Related Expenses. 框1表示付款，框2表示计算出的比林斯.

联邦政府规定的纳税报告现在要求大学在方框1中报告. Form 1098-T reports the Qualified 学费 and Related Expenses paid during the calendar year, 以这些费用的帐单金额为限. 表格中还包括第5栏，奖学金或助学金. This box is important for two reasons: it can help calculate how much is eligible for the credit; but 经常错过, 这也可能表明其中一些奖学金是要纳税的. 让我们先看看如何计算信用额度.

To get a start on what is eligible for the credit, the first step is to subtract Box 5 from Box 1. 为什么? 奖学金一般用于支付学费. 而且，它们只是 免税 在某种程度上，它们适用于学费(和相关费用). 我有更多的时候，他们不在下面. So, 如果奖学金支付学费, 而你却没有用它, 那么你就没有资格获得信贷了. 不幸的是，做这些计算并不一定是结束. Box 1 is what was paid during the year for Qualified 学费 and Expenses billed during the year. Colleges bill for their spring or first calendar year term usually in late November or early December. 这让纳税人可以做一些规划，但也会让人感到困惑. 在规划端, 账单通常要到一月份才到期, so you can decide which tax year works best by paying in either December or January. 问题是，你付了多少钱? 事情并不总是那么简单. 对一些人来说，只需要1098T上的信息就够了. For others, the best way is to pull out the statements from the college or request one. 需要记住的是:你支付的所有款项都算数, 包括信用卡付款和学生贷款(见下文). 不幸的是，这种困惑让很多人去找了税务顾问. If you are unsure, having one help, at least the first time through, may not be a bad idea.

有些会经过上面的计算, 无论是简单的还是复杂的, and realize that they had enough scholarship and grant aid to not only cover tuition, 但也有一些人支付食宿费用. 第一个评论很好! 这意味着你赚了不少免费的学费. 这也意味着其中一些是应纳税的. Scholarships or grants that exceed qualified tuition and related expenses are 应纳税所得额 to the recipient. The recipient is the student, which does at least mean that the tax rate will be low.
你要在报告工资的地方同时报告这笔收入. 它甚至可以在1040-EZ上完成. The form should have "SCH" written just to the left of line 7 on your form 1040, 1040A or 1040-EZ.

The other problem with relying on Form 1098T, and the information colleges don't track, is who paid. 抵免:有资格抵免或抵扣, you have to have made the payment and the recipient has to be your dependent. 通过支票或信用卡/借记卡付款很容易跟踪. 对于贷款，要看借款人. 联邦 Direct Loans are issued to the student only, so technically not a payment from the parent. If you are a co-signer on a loan, then you likely can count it as a payment. 如上所述，奖学金是对学生征税的. 这是一件好事，因为学生的税率可能更低.

您不需要在您的纳税申报表上附上IRS 1098-T表. The IRS Form 1098-T is not like the IRS Form W-2 obtained from your employer, 哪些是必须附在向国税局提交的报税表上的. The primary purpose of the IRS Form 1098-T is to let you know that 葡京平台线上 has provided required information to the IRS to assist them in determining who may be eligible to claim the tuition and fee deduction or an education credit.

在你的税务软件里, usually you can go directly to the tax form and get the number w在这里 it needs to go, 通常是右键单击表单上的行. 这可能需要稍微阅读一下帮助文件.

• 税收抵免被采取/报告 8863年形成. 学费减免已经开始了 8917年形成. 要理解哪一个是正确的，你可以开始 在这里.
• 奖学金报告在表格1040,1040A或1040- ez的第7行. T在这里 is usually a place in the tax software for wage income not reported on Form W2. 这是输入应税奖学金的地方.

所以，最终，获得这种好处并不容易. 一些重要的事情需要记住:

• 值得吗?? 绝对! The tax credits can reduce your tax by up to 100% of what you paid (American Opportunity Credit). Even the other options will reduce your tax by 20% or more of what you paid.
• 虽然你必须为你的一些奖学金纳税，这可能很糟糕, 这也意味着你不必支付学费. 这笔奖学金可能要按20%的税率征税. 这意味着80%的钱是免费的! 奖学金是支付给你的任何资金. 可以是学校提供的助学金, 佩尔助学金或SEOG, 国家财政援助, 或者那些当地的扶轮和基金会奖学金. 关于后者, 如果他们被送到学院或共同支付, 那么学院就会把它们包括在1098T的第5栏里. 如果没有，那取决于你.

这个名字, Social Security Number and address on Form 1098-T were obtained from information provided to Muskingum University, although the address shown on Form 1098-T is irrelevant for IRS income tax filing purposes. The two most important pieces of information on the form are your name and your Social Security Number. Both your name and Social Security Number must be correct and match that reflected on your social security card. 请致电注册办公室 419-289-5666 如果这两条信息中的任何一条是不准确的.

• 关于1098-T表，学费表
• IRS Tax Assistant (ITA): This is an interactive Tool to help you find answers to general tax questions on tax credits, 扣除, 应纳税所得额
• 确定外国人纳税身份

此信息仅供一般参考. 以上内容不应被视为提供具体的税务建议. Many individuals will have unique circumstances that require different treatment. 你应该检查你的情况，必要时咨询税务顾问.