国税局表格1098-T税务信息
The 内布拉斯加大学 will generate IRS Form 1098-T 学费 Statements to all students, 根据联邦法规的要求, who were enrolled at the 内布拉斯加大学 and have reportable payments during the calendar year. Regulations do not require generation of forms for International 学生 or for non-credit courses. 2023年的1098-T表格将邮寄到 student’s permanent address by January 31, 2024, unless eConsent was granted in MyBLUE. The 内布拉斯加大学 will report this same information to the 美国国税局 (IRS).
如果你有其他问题, contact 内布拉斯加大学 at Kearney Finance Office at (308) 865-8948. 内布拉斯加大学科尔尼分校不能提供税务建议. Taxpayers are directed to publications from the 美国国税局 or a tax professional about personal income tax situations. Taxpayers are requested to independently verify all amounts with their records.
查看/列印/给予电子同意- 1098-T资料
1098-T Form can be viewed or printed online on MyBLUE > 学生账户 > 1098T Form. 登录时需要提供学生证和密码. 根据FERPA(家庭教育权利)的要求 & 隐私法), the 内布拉斯加大学 at Kearney 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.
国税局1098-T表格说明
The 内布拉斯加大学 must furnish an IRS Form 1098-T 学费 Statement (1098-T), 根据联邦法规的要求, to all students who were enrolled at the 内布拉斯加大学 and have reportable payments during the calendar year. Regulations do not require generation of forms for International 学生 or for non-credit courses. 联邦法规允许的, the 内布拉斯加大学 has elected to report qualified tuition and related expenses that were paid during the calendar year, 而不是账单上的金额. 你, 或者是声称你是受抚养人的人, may be able to take either the tuition and fees tax deduction or claim an education tax credit on Form 1040 or 1040A for the qualified tuition and related expenses that were actually paid during the calendar year.
已支付的合格学费及相关费用
Box 1 of Form 1098-T reports the qualified tuition and related expenses paid to you during the calendar year which may be different than the amount billed during the calendar year. 你 may not be able to take an education tax credit with respect to the entire amount paid and reported in box 1. 内布拉斯加大学科尔尼分校, the following categories of charges are included or not included in qualified tuition and related expenses:
合格的学费和相关费用
包括:
不包括:
上一年度调整
Box 4 of Form 1098-T reports adjustments made for qualified tuition and related expenses that were reported on a prior year Form 1098-T. The amount reported in Box 4 represents a reduction in qualified tuition and related expenses paid during a prior calendar year. This amount may reduce any allowable education credit you may claim for the prior year. 有关更多信息，请参阅IRS表格8863或IRS出版物970.
奖学金或助学金
Box 5 of Form 1098-T reports the total of 奖学金 or grants administered and processed by the 内布拉斯加大学 during the calendar year. 方框5中报告的金额不包括学生贷款, 奖学金, 或不由内布拉斯加大学管理或处理的助学金.
The amount of any 奖学金 or grants reported for the calendar year and other similar amounts not reported (because they are not administered and processed by the 内布拉斯加大学) may reduce the amount of any allowable tuition and fee deduction or education credit that you are entitled to.
前一年奖学金或助学金的调整
Box 6 of Form 1098-T reports adjustments made to 奖学金 or grants that were reported on a prior year Form 1098-T. The amount reported in Box 6 represents a reduction in 奖学金 or grants awarded during a prior calendar year. This amount may affect the amount of any allowable tuition and fees deduction or education credit you may claim for the prior year. 请参阅IRS表格8863了解如何报告这些金额.
全日制学生身份
Box 8 shows whether you are considered to be carrying at least one-half the normal full-time workload for your course of study at the 内布拉斯加大学 for at least one academic period. If this box is marked, you meet one of the requirements for the American Opportunity credit. 你 do not have to meet the workload requirement to qualify for the tuition and fee deduction or the Lifetime Learning credit.
bet36365体育投注身份
Box 9 shows whether you are considered to be enrolled in a program leading to a graduate degree, bet36365体育投注证书, 或其他认可的bet36365体育投注学历证书. 如果你参加了bet36365体育投注课程, 你没有资格获得美国机会信贷, but you may qualify for the tuition and fee deduction or the Lifetime Learning credit.
查看您的1098-T信息
1098-T Form can be viewed online on MyBLUE > 学生账户 > 1098T Form. 登录时需要提供学生证和密码. 根据FERPA(家庭教育权利)的要求 & 隐私法), the 内布拉斯加大学 at Kearney 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.
查看您的帐户详情/付款信息
你 can view all account activity on MyBLUE > 学生账户 > Account Detail. 登录时需要提供学生证和密码. 根据FERPA(家庭教育权利)的要求 & 隐私法), the 内布拉斯加大学 at Kearney 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.
教育税收抵免和扣除
内布拉斯加大学科尔尼分校不能提供税务建议. Each student and/or their parents must determine eligibility for the tuition and fees deduction or one of the education credits (American Opportunity Credit or Lifetime Learning Credit).
有关教育税收抵免和扣除的信息, 您可以查看以下资源，这些资源可以在 http://www.国税局.政府 或联系国税局寻求电话协助, 包括索取表格和出版物, at 1-800-829-1040.
关于资格的税收规则, 计算, and limitations on the tuition and fee deduction and education credits can be complex. 出于这个原因, you may want to consult your tax advisor to determine whether you are qualified to claim the education expense tax credits and deduction.
