IRS regulations require ODU to provide a statement of tuition 和 charges billed each calendar year. 这个表述叫做a 1098T.
不得迟于每年1月31日, 所有符合条件的学生都将获得上一日历年的表格. 学生可以查看付款信息 狮子座在线. Students 和 parents are advised to use personal financial records to determine the qualifying amount for tax purposes since the definition of "qualified tuition" may include other related expenses.
2024年1月生效 - 1098T报表一旦可用，可以电子方式交付. Electronic delivery of these forms has many benefits including: earlier access, 减少丢失或延迟交付硬拷贝, 这个过程既简单又安全, 和 students may access their forms from any internet connected device at any time. 如欲同意以电子方式传送，请浏览 这个链接 并提交电子交付同意书.
合格的学费 & 相关费用
According to the IRS, the term "qualified tuition 和 related expenses" means the tuition 和 fees an individual is required to pay in order to be enrolled at or attend an eligible institution.
不合格:
以下是 不 指合格的学费或相关费用:
- 与食宿有关的收费和费用
- 学生活动
- 体育运动
- 保险
- 书
- 设备
- 交通和类似的个人、生活或家庭开支
- 由佩尔助学金或其他免税奖学金支付的费用, 教育个人退休账户的免税分配, or tax-free employer-provided educational assistance are 不 taken into account in calculating the credit amount.
关于1098-T表格
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Students who pre-registered in the prior calendar year for courses in the next calendar year 不会 费用是否包含在报告的数字中. (1) The law says that schools must send this information to each taxpayer 和 to the IRS. 就所参考的课税年度而言，这些资料将包括:
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学校的名称、地址和纳税人身份证号码
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the name, address, 和 taxpayer ID of the student for whom tuition was paid
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学生是否至少有一半时间被录取
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学生是否只参加了研究生水平的课程
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参考年度课程费用(1)
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The IRS 不 require taxpayers to submit 1098T forms when filing tax returns.
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The education tax credit amount the taxpayer can claim should be based on the taxpayer's personal records.
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应咨询专业税务顾问. The University can不 determine if a student qualifies for the tax credit or supply tax advice.
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Forms will be sent to the student's permanent address on file with the University.
常见问题(FAQ)
The 1098-T is a statement of related tuition expenses in the referenced calendar year. The form contains elements that the IRS will find helpful in calculating a student's eligibility for the 霍普奖学金 和 终身学习学分. All students enrolled for credit courses with reportable transactions will receive a 1098T Statement.
- Students who pre-registered for Spring courses in the prior calendar year 不会 费用是否已报告至适用历年. 这些费用的到期日要到下一个日历年.
- Students may use their own records to report any payments made towards Spring in the prior calendar year.
ODU不报告1098T上的学费支付情况. ODU supplies students with their qualified tuition charges to use as a tool to calculate their own payments. Students will have to use their own records to determine actual amounts paid.
ODU符合IRS的要求. 我们被批准报告合格的学费. The IRS established new requirements beginning with the 2004 reporting year.
All scholarship 和 grant payments made to your account except Federal Direct Student Loans - both unsubsidized 和 subsidized. 家长贷款.
税务局会提供1098T表格，协助你计算抵税额. 这只是你应该考虑的几项教育费用中的一项. 表格8863(教育学分) 不 请您申报这笔金额. 你根据自己的财务记录报告费用. 如有其他问题，请咨询税务顾问.
No. While we want to be helpful to students 和 their families, ODU staff is 不 qualified to assist you. The regulations are complex 和 we do 不 want to inadvertently misinform.
- IRS第970号出版物
- 联系你的税务顾问.
- www.国税局.政府
Refer to your personal financial records or view your ODU student account on 狮子座在线 详细信息. 我们只提供1098T.
2024年1月生效 - 1098T报表一旦可用，可以电子方式交付. Electronic delivery of these forms has many benefits including: earlier access, 减少丢失或延迟交付硬拷贝, 这个过程既简单又安全, 和 students may access their forms from any internet connected device at any time. 如欲同意以电子方式传送，请浏览 这个链接 并提交电子交付同意书.
Students may also request a hardcopy duplicate form be mailed to their permanent address on file after February 10 of each year. Students may request a duplicate 1098T statement or visit LeoOnline 和 print a copy. 请预留两周时间处理副本报表.
Please be sure that your permanent address on file with bet8体育娱乐入口 is correct prior to submitting your request for a duplicate. 对副本的请求仅限于一份，并且必须提交 以书面形式 to:
客户关系
bet8体育娱乐入口
罗林斯厅
诺福克，弗吉尼亚州23529
No. Students whose qualified tuition was entirely covered by formal billing arrangement, scholarship or grant for the entire calendar year did 不 receive a 1098T statement.
A student could receive a 1098T even if they did 不 register during a specific calendar year if:
- 对他们上一年的财政援助作了调整. 也可能是减值 or 增加.
- 对上一年的学费作了调整. For example: an approved tuition appeal, administrative drop, change in domicile
不幸的是，ODU没有资格给你税务建议. 请咨询税务顾问.
自2004年以来, the IRS has required us to report any adjustments to reportable transactions from a prior year.
No. While we want to be helpful to students 和 their families, ODU staff is 不 qualified to assist you. The regulations are complex 和 we do 不 want to inadvertently misinform.
IRS regulations require that we report tuition 和 charges billed for each calendar year. The University apparently 不 have your Social Security Number on file. Please send a photocopy of your Social Security card to the Registrar's Office. 你可以邮寄或传真这些信息. The Registrar's Office 不会 change your record based on a phone call or email. The Registrar's Office is responsible for inputting this information in the system. 一旦这已经完成, please contact your Accounts Receivable representative directly to have a corrected 1098T processed. The corrected copy may take up to two weeks since this function is outsourced.