1098-T税务资料

新的报告方法于2018年生效

The 美国国税局 (IRS) started in 2018, required colleges 和 universities to report “the total amount of payments received for qualified tuition 和 related expenses from all sources during the calendar year less any reimbursements or refunds” on a 1098-T. 1098-Ts must be issued in January of each year f或者是 previous tax/calendar year. JCC reports payments that were received during the current calendar year for qualified tuition 和 related expenses.

Please be aware that the responsibility for your individual tax circumstances rests with the taxpayer alone, 和 JCC cannot take any responsibility for your interpretation of this information. If you have questions or need further assistance please contact your tax advisor or refer to the 美国国税局 (IRS) 970号出版物.

What is a Form 1098-T 和 why do I need one? All eligible educational institutions must file a Form 1098-T to report information to the 美国国税局 (IRS) f或者是 amount billed to you by JCC over the course of the previous calendar year .The purpose of the 1098-T is to help you 和/or your tax professional determine if you are eligible for an Education Tax Credit. Please note that your 1098-T form may not provide all of the information you need to determine eligibility for tax credits 和 deductions. Eligibility for any tax benefit depends upon your individual facts 和 circumstances 和 the JCC cannot provide you with any tax advice.

我什么时候能收到我的1098-T? For those who opt to access their 1098-T forms electronically, forms will be available sometime prior to January 31. 对于那些选择接收纸质表格的人, 1098-Ts will be mailed by January 31 to qualifying students’ permanent addresses.

To retrieve your 1098-T electronically you must opt-in 和 give consent to receive your 1098-T form electronically:

第一步:网站: http://heartland.ecsi.net/index.main.html#/access/eConsent

Step 2: Signup for Electronic Statements by entering your Student ID (not SSN!), Name, 和 电子邮件 Address (with the option to include an alternate email address). ECSI's website is a secure website 和 ECSI will not share your private information with anyone. This email is strictly sent to gather your consent for receiving an electronic 1098-T Form.

Step 3: Read information, check box, 和 click submit.

Once you opt-in to receive your 1098-T electronically, you will receive an email from ECSI with instructions on how to access.

Where can I obtain additional information about this form? 你应该参考美国国税局 税务表格8863 和 970年出版 填写表格时. If you are experiencing difficulty completing the form, JCC敦促您与您的会计联系, 报税人, 或者是 美国国税局 regarding the application of this form to your taxes. JCC员工无法提供税务咨询.

这是帐单吗? No, it is not a bill nor a request for payment.

Is this form a source of income that I must include on my tax forms? No, this form is a statement of the amount paid for qualifying tuition 和 related expenses during the current calendar year. 然而, 而不是收入报表, if scholarships 和 grants exceed qualified expenses then this may be considered reportable income. You should consult your tax advisor to make this determination.

金额是如何确定的? See How do I read a 1098-T Form – 箱1 below.

如何阅读1098-T表格? Below is a sample form 和 descriptions for boxes 1-10.

• 箱1. Please note 箱1 is payments received by JCC for qualified tuition 和 related expenses less refunds during the current year. 并非所有指控都符合条件.
• 框2. 将是空白的. 然而, qualifying charges are detailed on your Banner account. The following categories of charges are included or not included in determining qualified tuition 和 related expenses:
  • 包含费用:学费, 一般大学费用, 特殊班级费用, 课程/实验室费用, 技术费, 学生活动费
  • 不包括费用:罚款, 健康保险费/医疗费, 通过考试或之前的学习获得学分, 学费分期付款计划费, 食宿费用, 课程相关书籍和设备, registration fees paid for non-credit courses, 物理教育费
• 盒3. Our reporting method did not change for reporting payments.
• 4盒. Adjustments made for a prior year are detailed on your Banner account.
• 框5. This box contains the sum of all scholarships JCC administered 和 processed f或者是 student’s account during the calendar year. 奖学金 that pay for tuition (qualified scholarships) as well as for housing, 书, 和 other expenses (non-qualified scholarships) will be included in this amount. Tuition waivers 和 payments received from third parties that are applied to student accounts for educational expenses are included in this box. The amount of scholarships or grants f或者是 calendar year may reduce the amount of the education credit you claim f或者是 year.
• Box 6 of Form 1098-T reports adjustments made to scholarships or grants reported on a prior year Form 1098-T in 4盒. The amount reported in Box 6 represents a reduction in scholarships or grants reported for a prior calendar year. The amount reported in Box 6 for adjustments to scholarships or grants may affect the amount of any allowable tuition 和 fees deduction or education credit you may claim f或者是 prior year. 
• 7箱. This box will be checked if the amount reported in 箱1 includes tuition or qualified amounts paid by a student account in the current year for qualifying tuition or expenses for a semester beginning in the next calendar year. 例如, a payment made in December of the current year f或者是 upcoming Spring will be reported on your current 1098-T. 7箱 will be checked to indicate that this is the case.
• 盒8. Shows whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at the reporting institution. If you are at least a half-time student for at least one academic period that begins during the year, you meet one of the requirements f或者是 American opportunity credit. You do not have to meet the workload requirement to qualify f或者是 lifetime learning credit.
• 盒9. Shows whether you are considered to be enrolled in a program leading to a graduate degree, 研究生证书, or other recognized graduate-level educational credential. 这个方框将是空白的.
• 10箱. Shows the total amount of reimbursements or refunds of qualified tuition 和 related expenses made by an insurer. 这个方框将是空白的.

Who do I contact if I think the information is incorrect? It is important to remember that the amount on this form consists of charges assessed by JCC in a calendar year. 请致电716与商务办公室联系.338.1003.

我是一个家长. Can I have my student’s 1098-T form sent to me? Students must make all information requests. The student is responsible for providing information to other parties in accordance with FERPA (Family Education Right to Privacy Act). http://www.ed.gov /政策/创/ guid / fpco / ferpa /索引.html.

我可以在网上查阅我的1098-T表格吗? To retrieve your 1098-T electronically you must opt-in.

If you have any general questions, please visit http://www.ecsi.net/taxinfo.html for information regarding your tax documents 和 to obtain contact information for ECSI. If you have any questions regarding the information on your 1098-T, 请拨打716与学校联系.338.1003. If you experience trouble with your web login, please feel free to contact ECSI at 866.428.1098. Neither your school nor ECSI can answer tax questions, you must contact your tax professional.

还记得, by acknowledging that you are receiving this form electronically, 纸质表格将不会邮寄给您. 然而, you can go to the website as often as needed to retrieve a copy.

Why is it that I don’t have any information on the Form 1098-T or I never received a Form 1098-T in the mail? JCC is not required to file Form 1098-T or furnish a statement for:

• ​If your billed amounts consisted of only non-credit courses, even if the student is otherwise enrolled in a degree program.
• International (foreign) students who are not U.S. residents for tax purposes (who have not been in the U.S. 未满5年).
• 归类为非居民外国人的学生.
• 如果你付了注册费, but dropped all your classes 和 received a refund during that calendar year, 那么你就不会收到1098-T表格.
• If your address on record is out-of-date, your Form 1098-T may have been returned.

Why do my records not match the tuition 和 fee payments reflected on my Form 1098-T? 在审查你的记录时, please take into consideration actual registration dates in order to reconcile your records in the amounts on the form. The 1098-T form reflects payment 和 refunds made in the calendar year for qualifying tuition 和 expenses. The following expenses do not qualify as tuition 和 related expenses for community colleges: 1) Remote Registration Fee; 2) 书; 3) parking permits; 4) housing.