税务表格1098-T常见问题

谨慎: This is general information only and should not be taken as tax or legal advice; please contact the IRS or a tax professional for tax preparation advice. The University cannot provide assistance regarding your eligibility or the calculation of the credits.

表格1098-T是加州州立大学的年度国税局表格, Los Angeles provides of student-related educational costs for annual income tax returns. The form summarizes qualified tuition and fees for the calendar year (January 1 thru December 31). This information is also used for student eligibility for the American Opportunity Credit, 终身学习学分, 或其他教育税收优惠.

免责声明以下一般信息不应被视为税务或法律意见. 加州州立大学, Los Angeles cannot provide tax service with these reporting forms. 有关税务准备建议，请咨询您的税务顾问.

用于报告目的, 加州州立大学, Los Angeles is required to have the student’s Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).

是的. 你可按以下步骤以电子方式收到1098-T表格:

  1. 登录你的 得到 账户.
  2. 点击学生中心.
  3. In the Finances section click on “View 1098-T,” click on >> GO.
  4. 选择“帐户服务”选项卡，点击“授权同意”按钮.
  5. Upon reading the agreement, check the “是的, I have read the agreement” checkbox.
  6. 点击“提交”按钮.
  7. A consent confirmation will appear and you will then be able to click on the “VIEW 1098-T SELECTION” button.

No. 一旦您同意接收电子表格, 今年的表格和未来所有的1098-T表格将只在网上提供. 如果你想撤销同意并邮寄表格, 请致电(323)343-5357与一站式金融服务联系.

Your 1098-T form will be accessible electronically by the third week of January if you have already granted consent (see FAQ #2).

形式 will be mailed to students who did not “GRANT CONSENT” to the mailing address on record with the University.

根据家庭教育权利和隐私法案(FERPA) (20 U.S.C. § 1232g; 34 CFR Part 99), 加州州立大学, Los Angeles or its personnel cannot provide this information directly to parents, 其他可申索该学生为受养人的人士, 或者报税员. If you are claimed as a dependent on another person's tax return (such as your parent's return), please give your Form 1098-T and Supplemental Information directly to that person.

关注父母:如果您需要为您的孩子申请1098-T表格, your child must provide the University permission for you to receive a mailed copy. The Form 1098-T can be provided only after a Consent Form is completed by the student and filed with 一站式金融服务 located in Student Services Building, # 2380房间.

  • 箱1: Payment received for qualified tuition and related expenses: Per instructions from the IRS, the University is required to report either payments or qualified tuition and fees charges. 加州大学L.A. 报告学杂费支付情况.
  • 框2:根据国税局的指示, 加州州立大学, 洛杉矶报告了学费和杂费的支付. 第2栏内不会张贴任何费用.
  • 盒3报告方法的改变:不适用.
  • 4盒: Adjustments made for a prior year: This shows any adjustments made for a prior year for qualified tuition and related expenses that were reported on a prior year Form 1098-T.
  • 框5:奖学金或助学金:此框报告奖学金, 补助金(非贷款), 以及2023年期间第三方支付到你账户的款项. 奖学金, 奖助金, and third-party payments are listed in this box whether paid to you directly or applied to your tuition and fees charges.
  • 箱6: Adjustments to scholarships or 奖助金: Shows adjustments to scholarships or 奖助金 for a prior year.
  • 7箱: This box is checked only if payment and charges for winter 2024 or spring 2024 are posted in 2023. You may have paid in 2023 for winter and spring 2024; however, this box will not be checked since winter and spring 2024 charges will not be posted until January 2024.
  • 盒8: This box is checked if the student has enrolled at least half-time (4 units for graduates, 6个学分(本科生)，2022年至少修一学期.
  • 盒9: This box is checked if the student was a graduate student or in a credential program at any time during 2022.

Tuition and fees and course materials required for a student to be enrolled at or attend an eligible educational institution.

  • 卫生设施
  • 体育运动
  • 学生联会(ASB)
  • 大学生联盟
  • 教学相关活动
  • 学生成功费
  • 学费
  • 非居民学费
  • 专业项目费用
  • 课程教学所需的书籍和用品. (谨慎:因为大学无法追踪书籍和用品的支付金额, 1098-T表格上不包含书籍和用品的金额. 请保存好这些物品的收据).

Qualified tuition and related expenses do not include the following types of expenses:

  • 食宿
  • 运输
  • 保险费或医疗费
  • 其他个人、生活或家庭开支

  • 加州大学L.A. 没有你的SSN或ITIN. This information is required for 1098-T reporting (make sure that you provided the University with this information).
  • 加州大学L.A. 没有你的有效地址吗.
  • 2023历年没有符合条件的付款/收费.

奖学金 and 奖助金 are reported in 框5 on the 1098-T and also in 箱1 if it paid eligible charges for tuition and fees.

根据IRS出版物970, 你收到的教育费用, 培训, or subsistence under any law administered by the Department of Veterans Affa国税局 (VA) are tax-free. 然而，对于U.S. 纳税申报目的，退伍军人法案® recipients are issued a Form 1098-T from the University reflecting the total tuition and fee payments by multiple sources (including 退伍军人权利法》® 由VA支付)，而不仅仅是个人自掏腰包的项目. 退伍军人权利法案的数额® benefits designated for tuition and fees do not count as qualified payments against federal education tax credits.

退伍军人权利法》® 付款包括学费和生活费. 从1098-T表格上的总金额，GI法案® recipients have to reduce the portion of their tuition paid by the amount of their 退伍军人权利法》® 被指定为学费的福利.

纠正或改变你的名字, complete a Bio/Demo Change Form in the 招生 and Record Center located in the Student Services Bldg. 1楼. 接受下列正本及现行文件之一作为证明:

  • 采用/出生证明
  • 结婚证书
  • 离了婚的法令
  • 外国人登记卡
  • 显示合法名称更改的法庭命令
  • 入籍证书

Upon this completed correction, an updated Form 1098-T will be generated online. 欲了解更多信息，请致电(323)343-5357.

To correct or change your address, log in to your 得到 账户, and update your mailing address. 如果您不再有权访问您的得到帐户, 请联系招生和招聘办公室，电话:(323)343-3901.

Complete an Bio/Demo Change form in the 招生 and Records Center and bring both items:

  • 社会保障卡原件
  • 加州大学L.A. 学生我.D.

Bring the original documentation the IRS provided to you to the 招生 and Records Center.

一般, international students cannot claim the tax education credit; although, some students are eligible if they are deemed to be Resident Aliens for tax purposes under the substantial presence test. For additional information, please contact the IRS or your individual tax consultant for assistance.

如果您对加州州立大学提供的数据有任何疑问.A. 在1098-T表格上，你可以:

有关报税和福利资格的信息, 请联系税务顾问或国税局1-800-829-1040, 或者去 www.国税局.政府.