税务信息
您对您的1098-T有什么问题吗? 请致电ECSI联络 866.428.1098 或电邮至 (电子邮件保护).
由于各种原因，大学需要收集学生的纳税人识别号码(SSN/TIN):
- 申请任何形式的校内就业的学生
- 申请经济援助的学生
- 申请税收协定免征奖学金、助学金超额扣缴所得税的外国留学生.
- 联邦法律 (section 6109 of the Internal Revenue Code) requires that you provide your correct SSN/TIN so that the university can include it in the 1098-T information return, 哪些要向国税局申报. 如果我们在你的表格上没有SSN或TIN, 国税局将无法将您的信用申请与1098T档案相匹配, 这可能会增加你的纳税申报表被审计的风险. 你可以在网站上找到更多关于这项法律的信息 美国国税局税务优惠教育:信息中心 在美国国税局网站上 国税局.政府.
- 1997年的纳税人救济法案, 经1998年《365英国上市官网》修订, 为某些美国纳税人向合格大学支付的特定种类的款项提供一些税收减免. These laws require universities that enroll any individual for any academic period to report specific information annually to the enrolled individual and the Department of the Treasury, 包括登记个人的姓名, 地址和纳税人识别号码(TIN)或社会安全号码(SSN), and the amounts paid to the university (or assessed by the university) for the enrolled person during the previous tax year. The university must report this information regardless of whether an enrolled person or other taxpayer intends to claim a credit or deduction for payments to the university.
- 此报告要求的唯一例外适用于(a)非居民外籍个人, (b) courses for which no academic credit is offered by the university (although reporting is required for students who enroll concurrently in both for credit and non-credit classes), (c) individuals whose qualified tuition and related expenses are waived in their entirety or paid entirely with scholarships, and (d) individuals whose qualified tuition and related expenses are covered by a formal billing arrangement as defined in the applicable regulations (e.g., a university bills a student’s employer for all tuition and expenses and the university does 不 maintain a separate account for the student). 描述报告要求的法律是26u.S.C§6050S，适用的法规位于26℃.F.R. § 1.6050S-0等序列.
丢失SSN/TIN等待
您的社会安全号码用于IRS表格1098T学费报表(用于美国机会信贷), 霍普奖学金和/或终身学习学分). 为了正确提交此表格，大学需要您正确的社会安全号码(SSN)。.
如果学生的SSN/TIN在第一学期没有提供, 该帐户将被暂停，这将阻止注册, 毕业和获得成绩单和成绩在线.
处罚
没有提供正确的SSN. 如果您没有向365英国上市官网提供正确的SSN或ITIN, 除非你的失败是由于合理的原因而不是故意疏忽，否则国税局可能会处以50美元的罚款.
滥用ssn. 如果365英国上市官网在违反联邦法律的情况下披露或使用您的社会安全号, 365英国上市官网可能会受到民事和刑事处罚.
你需要做什么
要以电子方式提供您的SSN/ITIN，请使用我们的SSN/ITIN申请表 MySAIL. 您将需要登录您的NetID和密码, 然后单击左侧导航菜单中的SAIL，然后单击学生服务菜单.We understand that you are 不 a US resident and may 不 have a social security number (SSN) or International Tax Identification Number (ITIN).
如果你有SSN/ITIN，365英国上市官网学生商务服务办公室要求你的U.S. 税号(社会保险号或个人税号). 此号码将用于表格1098T学费声明(用于美国机会信贷), 希望奖学金和/或终身学习学分)和/或1042-S表.S. 需扣缴的收入来源(非居民外侨报税).
表格1098T是美国国税局用于参与美国机会信贷的表格, 希望奖学金和/或终身学习联邦税收抵免计划. 表格1042-S是联邦国税局的表格，用于向纳税人和国税局报告非居民外国人的收入和预扣税. 才能正确归档这些表格, 大学需要你正确的社会安全号码(SSN)或国际税务识别号码(ITIN)。.
你需要做什么
学生可以选择在电子账单系统上以电子方式接收他们的1098-T. The student consent is indefinite and can be changed at any time by using the Consents and Agreements page 访问ible from the eBill home page.
学生可以允许授权用户(家长), guardians or others) to retrieve the 1098-T in eBill by clicking “Yes” to the “Would you like to allow this person to view your 1098-T tax statement?” question on the Authorized User page 访问ible from the eBill home page when creating an authorized user or by “editing” an existing authorized user.
帮助您或您的父母对合格的学费和费用进行税收抵免或扣除, 大学将在每年一月向学生发放国税局1098-T表格. The 1098-T reports the amount of qualified tuition and charges assessed and grants or scholarships posted to your student account during the previous tax year. You may 不 receive a 1098-T if you do 不 have a valid mailing address on file or your assessed amounts consisted of only non-credit (continuing education) courses.
任何给定日历年1098-T的选择截止日期是1098-T文件发送到第三方处理器的日期, 通常在每年的1月15日左右. Students who opt-in after the deadline will receive a paper 1098-T for the prior calendar year and will retrieve their 1098-T electronically through eBill the following calendar year. 例如:
- 1098-T文件将于2024年1月15日转移到第三方服务提供商.
- 学生可于1月2日报名, 2024 -学生将通过电子账单检索2023日历年1098-T.
- 学生可于1月15日报名, 2024 -学生将通过电子账单检索2023日历年1098-T.
- 学生可于1月28日报名, 2024 – student will receive a paper copy of the 2023 calendar year 1098-T and retrieve the 2024 calendar year and any future 1098-T’s electronically through eBill.
在一月中下旬, 学生可以通过电子帐单在电子帐单主页的声明页上检索他们的1098-T表格. 学生将收到一封关于他们的1098-T表格在线可用性的电子邮件通知.
也是在1月中下旬, 学生可以获得第1栏的财务详细信息, 4, 5、6以及付款和住房财务信息电子化访问 MySAIL，然后点击SAIL页面右上角的方形图标，然后选择 学生服务, 学生记录，然后 税的通知.
- 在读学生可以通过以下方式访问SAIL MySAIL，使用他们的NetID和密码登录，然后点击Popular Services下的SAIL链接.
- 在过去一年没有注册的校友和学生可以访问SAIL MySAIL，然后使用快速链接 激活NetID 位于登录页面的右侧，使用他们的 灰熊的ID和PIN. 重新激活他们的NetID后, 然后，学生将能够使用他们的NetID和密码登录到gmail..
请咨询合格的税务准备人员或注册会计师，以确定您是否有资格获得税收抵免或扣除. 365英国上市官网不能提供税务建议. 了解更多关于税收抵免和减免 美国国税局税务优惠教育:信息中心 在美国国税局网站上 国税局.政府.
1098-T表上报告了什么信息?
The amounts reported on the 1098-T are reported based on the date the payment / refund was posted to the student account and / or the aid was applied to the student account. A student who registered / paid for winter semester prior to January of the reporting year will have had those payments / charges reported in the prior year.
专栏1 - 已收到的合格学费及相关费用:
Shows the total payments received by an eligible educational institution in 2023 from any source for qualified tuition and related expenses less any reimbursements or refunds made during 2023 that relate to those payments received during 2023. 如果复选框7选中, it may also include payments received for any academic period beginning January-March of the next reporting year (Refer to Box 7 description).
专栏2 - 合格学费及相关费用的帐单金额:
保留.
专栏3 - 申报方式变更:
保留.
专栏4 - 上一年度调整:
Shows any adjustment made by an eligible educational institution for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T.
专栏5 - 奖学金或助学金:
显示365英国上市官网管理和处理的所有奖学金或助学金的总数.
专栏6 - 前一年奖学金或助学金的调整:
显示上一个报告年度的奖学金和助学金的任何减少. The amount of scholarships or grants for the calendar year (including those 不 reported by the institution) may reduce the amount of the education credit you claim for the year.
专栏7 - 复选框1中的金额是否包括从1月至3月开始的学术期间的金额:
This box will be checked if the student is registered in courses beginning in January through March of the next reporting year.
专栏8 - 检查是否至少为全日制学生:
This box will be checked if the student is classified as half-time or greater in any one of the academic periods beginning in the reporting year.
专栏9 - 检查研究生是否:
This box will be checked if the student is a graduate student (enrolled in a program leading to a graduate degree or graduate-level certificate) during the reporting year.
专栏10 - Ins. 合同补偿/退款:
显示保险公司为符合资格的学费及相关费用所作出的补偿/退款总额. 这个方框不适用于365英国上市官网.
注意: 所有盒子都有 不 需要有人居住. 第2和3栏将为空白.
非居民外国人, 奖学金和奖学金可能会根据学生的签证类型扣缴联邦所得税, 学生的学位路径, 以及美国的存在.S. 与学生居住国签订的税务协定. 联邦所得税预扣税率可能为零, 14%或30%取决于具体情况, 税率可能适用于奖学金或奖学金的一部分.
The withholding rate for a nonresident alien using tax treaty provisions would be zero percent or a不her rate based on the treaty. 如果没有使用税收协定, 个人所得税的扣缴率为应税部分的14%, J, 持有M、Q签证的外国人，缴纳应税部分的30%. 对于不攻读学位的学生，应纳税的部分是经济援助奖的总金额. The taxable portion for students seeking a degree is the total amount of the financial aid award less qualified educational expenses (tuition, 书, 供应及强制性费用). 开放大学不评估学生的强制性费用. 应纳税所得额由出勤工具费用中预算的书籍和用品金额减少.
IRS tax regulations require scholarship and fellowship awards for nonresident aliens be reported to the IRS and to the recipient after each calendar year on Form 1042S - Foreign Person’s U.S. 受扣缴的收入来源. 1042S表用于报告应纳税的奖学金/奖学金付款, 扣缴的所得税及其他与拨款有关的资料. 有关非居民外国人在美国征税的更多信息.S.、参考 美国国税局出版物519.S. 外国人税务指南 在国税局.政府.
表格1042-S将在3月的第二周寄出给学生.