Explanation of IRS Boxes Form 1098-T

国税局表格1098-T是向美国国税局(IRS)提交的信息表格。.

• The IRS Form 1098-T that you received reports amounts paid for Qualified Tuition and Related Expenses, as well as other related information.
• 你, or the person who may claim you as a dependent, 是否可以在1040或1040A表格中扣除在历年内实际支付的符合资格的学费及相关费用，或申请学费及杂费扣除.
• There is no need to attach Form 1098-T to your tax return.
• 十大博彩推荐排名州立大学(MSU)可以为您提供的所有信息和帮助都包含在本通知中.
• 美国国税局没有要求你必须申请学费和杂费减免或教育信贷. Claiming education tax benefits is a voluntary decision for those who may qualify.

由于联邦政府强制要求2018日历年有效的税务报告要求, 密歇根州立大学现在将在方框1中报告所有符合条件的学费和相关费用. 请注意，这与前几年不同，前几年仅在方框2中报告符合条件的学费和相关费用的“收费”信息.

Amounts Paid for Qualified Tuition and Related Expenses

箱1 表格1098-T报告在日历年内支付的合格学费和相关费用. 合格的学费和相关费用有时被称为合格的教育费用, although the terms are not always interchangeable. For purposes of the Form 1098-T provided by Montclair State 大学, 以下类别的费用包括或不包括在合格的学费和相关费用中

Box 2: Not used.

Box 3: Not used.

Adjustments Made For a Prior Year

4盒 表格1098-T的第1栏中报告了对上一年表格1098-T中报告的合格学费和相关费用的调整. 方框4中报告的数额是前一个历年所付学费的减少额. 例如, 如果你在12月支付了春季学期的课程，并在1月退课，结果退款, 4盒 reports the decrease in paid tuition due to the withdrawal. 在第4栏中申报的符合资格的学费及相关费用的调整金额可能会减少你申请上一年度的任何允许的教育学分. 看到 IRS Form 8863 or IRS Publication 970 for more information.

奖学金 or 奖助金

框5: 奖学金或助学金-此框显示在最近的日历年中收到或申请到您的学生帐户的某些形式的教育援助的净额, regardless of the quarter for which the funds originally were intended. 奖学金和助学金可以直接支付给学生，也可以直接减免学费. 我们喜欢把这个类别看作是“免费的钱”，不需要偿还.

• Emergency financial aid grants under the Cares Act for unexpected expenses, unmet financial need, 或因COVID-19大流行而导致校园运营中断的相关费用, 是否符合《十大博彩推荐排名》第139条规定的救灾款项资格. This grant is not included in 框5.
• 奖助金 and scholarships
• Fellowships, traineeships, and stipends
• Outside sponsored awards
• Third party billing arrangements
• Waivers and exemptions

The amount reported in 框5 does not include:

• 学生贷款，例如补贴贷款、无补贴贷款、PLUS贷款、珀金斯贷款和替代贷款.
• 勤工助学.

Adjustments to 奖学金 or 奖助金 For a Prior Year

箱6 表格1098-T的第5栏中报告了对上一年表格1098-T中报告的奖学金或助学金的调整. 方框6中报告的数额表示上一历年报告的奖学金或助学金的减少. 框6中报告的奖学金或助学金调整金额可能会影响您可以申请上一年度的任何允许的学费和费用减免或教育信贷的金额. 看到 IRS Form 8863 for how to report these amounts.

7箱 表明, 如果勾选此项, 方框1包括从下一个日历年开始的一个学年的数额. 例如, 如果你在11月或12月注册并支付了即将到来的春季学期的学费, this box will be marked.

盒8 显示您是否被认为在亚利桑那州立大学学习的课程中至少有一个学年期间至少承担正常全日制工作量的一半. If this box is marked, you meet one of the requirements for the Hope tax credit. 你不必满足工作量要求，就有资格获得学费和费用减免或终身学习学分.

盒9 显示你是否被认为参加了一个可以获得研究生学位的课程, graduate-level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the American Opportunity credit, 但你可能有资格获得学费减免或终身学习学分.

Attaching Form 1098-T to 你r Tax Return
你 are not required to attach IRS Form 1098-T to your tax return. The IRS Form 1098-T is not like the IRS Form W-2 obtained from your employer, which is required to be attached to the tax return filed with the IRS. 国税局表格1098-T的主要目的是让您知道亚利桑那州立大学已经向国税局提供了必要的信息，以帮助他们确定谁可能有资格申请学费和费用减免或教育信贷.

If 你r 1098-T is Incorrect
表格1098-T上的社会安全号码和地址是从提供给密歇根州立大学的信息中获得的, 虽然1098-T表上显示的地址与国税局所得税申报目的无关. The single most important information on the form is your Social Security Number. 你r Social Security Number must be correct. To amend your SSN on your tax form with MSU, you must complete the Request for Change of Name and/or Student ID Number and submit it to the 注册商’s Office at Montclair State 大学.

箱6: 这是对最近日历年之前任何时间授予的奖学金和助学金的调整.

7箱: If this box is checked, then “payments received” in 箱1 includes “pre-paid fees”. “Pre-paid” fees are those Qualified Tuition and Related Expenses 在下一学年开始的学术季度的最近一个日历年支付. It is common for a student to register, 是宣传, 并在上一年的11月或12月缴纳冬季学期(1 - 3月)的学费.

盒8: If this box is checked, 在最近的日历年中，该学生至少有一半的时间注册了至少一个季度.

盒9: 如果选中此复选框，则该学生是研究生或正在攻读证书课程.