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1098-T

1月31日寄出. // Please allow 10 business days for arrival. Any forms the post office is unable to forward will be returned to the college. 如果你符合条件 and did not receive a form, please wait until Feb. 联系收银处， cashier@sidineipereira.com, 509-682-6509. If WVC does not receive the returned form from the post office, you may purchase a copy by contacting the cashier.

访问您的1098-T信息

为了能够在ctink中收到您的1098-T税务文件，您首先需要 登入ctcLink 学生主页. Then, click here to follow the instructions for consenting and accessing 1098-T's online.

如果您对您的1098T有任何疑问，请致电(509 682)与出纳办公室联系 6500).

请更新您的 联系信息 12月31日前st . 退还给学院的原件1098-T将在收银处保存(电话:509-682-6500， or cashier@sidineipereira.com)至6月1日.

Reprints can be purchased from the WVC Cashier after February 15th for $8.00.

教育税收优惠- 1098-T

按 美国国税局(IRS)表格1098-T于1月10日寄出. 31 to all students who had qualified tuition and other related educational expenses billed to them during the previous calendar year.

1098-T表格仅供参考，不应被视为税务建议. It 用来提醒学生，他们可能有资格接受联邦所得税教育 如终身学习学分和希望学分作为他们的一部分 联邦所得税申报表. IRS Publication 970 "Tax Benefits for Higher Education" 以及IRS第17号出版物第35章提供了关于这些的额外信息 credits. While it is a good starting point, the 1098-T, as designed and regulated 由美国国税局提供，并不包含申请税收抵免所需的所有信息. To 确定合格的学杂费支付金额，以及奖学金金额 and grants received, a taxpayer should use their own financial records. There is no 美国国税局要求你必须申请学费和费用减免或教育 credit. Claiming education tax benefits is a voluntary decision for those who may qualify.

常见问题:

1098-T表格是由符合条件的教育机构用来报告信息的 about their students to the IRS as required by the Taxpayer Relief Act of 1997. Eligible 教育机构需提交学生姓名、地址、纳税义务人姓名 身份证号(TIN)，注册状态，与合格学费相关的金额 及相关费用, and scholarships and/or grants, taxable or not. A 1098-T form must also be provided to each applicable student.
  1. 只有当你有现金支付时，你才会收到1098-T you or with a loan, for “qualified educational expenses.美国国税局970号出版物定义 “合格的教育费用”作为 学费、杂费和书本费. 
  2. You will not receive a 1098-T on the portion of tuition paid with 免税教育援助.   根据IRS指南:  如果你用一定的免税基金支付合格的教育费用，你不能申请 这些金额的贷记. You must reduce the qualified education expenses by the amount of any 免税教育援助 and refund(s) you received.  因此，1098-T是 not issued for the portion of tuition paid with 免税教育援助 including:
    • The tax-free part of scholarships and fellowships,
    • Pell grants,
    • Employer-provided educational assistance,
    • 退伍军人教育援助，和/或
    • 收到的任何其他非应税(免税)款项(礼物或遗产除外) as educational assistance (including CAP and FSEOG grants).
 每年一月，加拿大28谷学院提供安全的电子访问 to your 1098-T. This IRS Form 1098-T is for all students who had qualified tuition 以及其他相关的教育费用在之前的日历中支付给他们 year. 

Yes. Section 6050S of the Internal Revenue Code, as enacted by the Taxpayer Relief 1997年法案，要求机构提交信息申报表，以帮助纳税人 和美国国税局一起决定希望和终身学习教育的资格 tax credits.

IRS指示机构报告收到的付款(栏1)或金额 billed for qualified tuition 及相关费用 (Box 2) on the 1098-T. 曾经是一个机构 选择了这些选项之一，就不能在日历之间更改报表方法了吗 未获国税局许可的年数. Wenatchee Valley College reports qualified tuition and related expenses that were billed during the tax year ( Box 2 ); therefore, Box 1 - Payments Received for Qualified Tuition and Related Expenses will be blank.

合格学费及相关费用是指学费及所需费用，如 隔离费和实验室费，学生必须支付注册或参加符合条件的 教育机构.  Tuition waivers and remissions are considered reductions to 合格的学费和费用.

合格费用不包括:

  1. 任何涉及体育、游戏或爱好的课程或教育的费用，除非 该课程或其他教育是学生学位课程的一部分 or is taken to acquire or improve job skills.
  2. 住宿费、伙食费、保险费、交通费、个人费用、住宿费和其他费用 其他家庭开支.
  3. 书籍和设备的费用一般不属于合格费用，因为合格 教育机构通常不要求费用的书籍或设备 作为学生入学或出勤的条件，支付给学校 在机构里.  However, some campuses may have a mandatory textbook fee or rental program which may be included as a qualified related expense.

不一定. WVC is required to provide the "amounts billed" and "scholarship 或授予”数字，以帮助您确定您可以申请的合格费用金额 填写在8863表格上. Per Internal Revenue Code Section 25A, taxpayers may claim 仅针对符合条件的学费和相关费用的教育税收抵免 paid (not billed) during the calendar year. You will need to review your payment records to determine the actual qualified expenses paid. 记住，合格的金额支付 by student loans may count as payments eligible for these purposes. 奖学金和 grants received may reduce your eligible payment amounts. 参见IRS出版物970 for information to determine your qualified expenses paid amount.

这些信息可以在学校的学生信息系统上找到 tuition account or on-line billing statement history. 如果你是家长的话 对于学生的这些信息，请要求您的学生访问这些信息 for you.

此框显示当前日历中任何学费和费用减少的金额 year for charges that were billed in a previous calendar year.

方框5中的数字包括奖学金、助学金和(如适用)已支付的款项 by a third party under formal billing arrangements (i.e. 校外奖学金、雇主 provided educational assistance (regardless of taxability), military, etc.) which have been administered by Wenatchee Valley College. 如果你收到了其他形式的 非WVC管理的奖学金和助学金，由你自己负责 相应地调整数字. Third party payments do not include payments made 由你的父母或其他个人.

加拿大28谷学院不确定你的教育福利是否被 由雇主课税. As such scholarships and grants are increased by 100% of any 雇主在正式的账单安排下提供付款，这取决于雇主 学生可根据实际情况调整其符合条件的学费及相关费用 the taxability of their employer benefits.

此框显示任何奖学金，助学金和第三方(如果适用)的金额 在本历年减少上一历年记入的援助款项 year.

如果你在一个学期中没有以半日制身份注册，则不勾选框8 academic period which is either enrolled or billed during the calendar year. Wenatchee 如果你在山谷学院至少有一个学期的时间是一半或更多，你就会勾选这个选项 年内开始. This information is important in determining eligibility 希望信贷.

The single most important information on the form is your Social Security Number . 您必须通过邮寄或亲自提交书面请求更改或更正您的SSN 注册官办公室. You may be required to supply a signed, legible copy of 您的社会保障卡或完整的W-9S表格(学生或借款人的要求) Taxpayer Identification Number and Certification). W-9S表格是美国国税局的官方表格 用来说明你的社会安全号码. You need only complete Part I of this form when requesting a 1098-T. Enter your SSN in the spaces marked "Taxpayer identification number.”

Generally, foreign students cannot claim a credit. 然而，一些外国学生 可能符合条件. Review IRS forms, instructions and publications for guidance.

Your name is a key element on your tax information. 联系WVC注册办公室 at (509) 682-6835.

No. 表格1098-T上显示的地址与国税局所得税申报目的无关. However, you should make sure WVC has your current information. 

Reprints can be purchased from a WVC Cashier after February 15th for $8.00.

91.0817705