1098T表格是在最初的教育税收抵免通过成为法律后由美国国税局创建的, the Hope (now American Opportunity) and Lifetime Learning credits. 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, 各学院可以选择填写与合格学费和相关费用相关的第1栏或第2栏. Box 1 represented Payments w在这里as Box 2 was for calculated Billings.
联邦ly mandated tax reporting now mandates colleges report in Box 1. 表格1098-T报告在日历年内支付的合格学费和相关费用, up to the amount billed for these expenses. Also included on the form is Box 5, Scholarships or 奖助金. This box is important for two reasons: it can help calculate how much is eligible for the credit; but 经常错过, it can also indicate that some of those scholarships are taxable. Let's first look at calculating the credit.
要开始了解什么有资格获得信用，第一步是从第1栏中减去第5栏. 为什么? Scholarships are generally applied to tuition. 而且，它们只是 免税 to the extent that they are applied to tuition (and related expenses). I have more on when they aren't below. So, if the scholarship is paying tuition, 而你却没有用它, then you will not be eligible for the credit. Unfortunately, doing this math is not necessarily the end. 方框1为当年支付的合格学费和费用. 大学通常在11月底或12月初为春季学期或第一日历年学期开票. This allows taxpayers to do some planning, but makes it confusing. 在规划端, the bill isn't usually due until January, 所以你可以通过在12月或1月纳税来决定哪个纳税年度最合适. The confusion is, what did you pay? 事情并不总是那么简单. For some, the information on the 1098T is all that is needed. 对其他人来说，最好的方法是从学校拿出来或者要求一份. Things to remember: all payments you made count, including payments on credit cards and student loans (see below). Unfortunately, this whole confusion sends many to a tax advisor. 如果你不确定，请一个人帮忙，至少在第一次，可能不是一个坏主意.
