教育 Tax Credits

IRS Form 1098-T Tax Information

内布拉斯加大学将生成IRS表格1098-T学费报表给所有学生, as required by Federal Regulations, 谁在内布拉斯加州大学注册,并在日历年内有可报告的付款. 规定不要求国际学生或非学分课程填写表格. The 2023 1098-T forms will be mailed to the 2024年1月31日前,学生的永久地址,除非在MyBLUE中获得了eConsent. 内布拉斯加大学将向美国国税局(IRS)报告相同的信息。.

If you have further questions, 联系内布拉斯加大学科尔尼财务办公室(308)865-8948. The University of Nebraska at Kearney cannot provide tax advice. 纳税人被引导到国税局或税务专业人员关于个人所得税情况的出版物上. 纳税人被要求用他们的记录独立核实所有的金额.

View / Print / Grant Electronic Consent - 1098-T Information

1098-T Form can be viewed or printed online on MyBLUE > Student Accounts > 1098T Form. 你r Student ID and Password are required to login. As required by FERPA (Family 教育al Rights & Privacy Act), 内布拉斯加大学科尔尼分校不能直接向家长提供这些信息, other persons who may claim the student as a dependent, or tax preparers.

IRS Form 1098-T Explanation

内布拉斯加大学必须提供IRS表格1098-T学费声明(1098-T), as required by Federal Regulations, 所有在内布拉斯加大学注册并在日历年内有可报告付款的学生. 规定不要求国际学生或非学分课程填写表格. As allowed by Federal Regulations, 内布拉斯加大学选择报告在日历年内支付的合格学费和相关费用, rather than the amount that was billed. 你, or the person who may claim you as a dependent, 是否可以在1040或1040A表格上就在历年内实际支付的符合资格的学费及相关费用申请学费及杂费税减免或教育税抵免.

Amounts Paid for Qualified 学费 and Related Expenses

表格1098-T的第1栏报告了在日历年度内支付给您的符合条件的学费和相关费用,这些费用可能与日历年度的账单金额不同. 您可能无法就在第1栏中报告的全部支付金额获得教育税收抵免. For the University of Nebraska at Kearney, 以下类别的收费包括或不包括在合格的学费和相关费用:

Qualified 学费 and Related Expenses
包括:

  • 学费
  • Academic Success fee
  • 活动费用
  • Distance 教育 fee
  • Diversity and Inclusion fee
  • 设备费
  • 身份证费
  • 图书馆的费用
  • Multicultural fee
  • New Student Enrollment fee
  • Student Events fee
  • Student Records fee
  • Student Union fee
  • 技术 fee
  • Undergraduate Research Fellows Program fee
  • 健康 Center fee
  • Course related fees

Not 包括:

  • 健康 & 咨询 fee
  • Late Registration fee
  • Late Payment fee
  • Change of Schedule fee
  • International Student fee
  • Withdrawal fee
  • Non-credit course charges
  • 房间 & 吃饭费用

Adjustments Made for a Prior Year

表格1098-T的框4报告了对上一年表格1098-T中报告的合格学费和相关费用进行的调整. 方框4中报告的数额是前一个历年支付的合格学费和有关费用的减少. 这个数额可能会减少你在前一年申请的任何允许的教育学分. See IRS Form 8863 or IRS Publication 970 for more information.

Scholarships or Grants

表格1098-T的框5报告了内布拉斯加大学在日历年内管理和处理的奖学金或助学金总数. The amount reported in Box 5 does not include student loans, scholarships, 或不由内布拉斯加大学管理或处理的助学金.

在日历年报告的任何奖学金或助学金的金额以及其他未报告的类似金额(因为它们不是由内布拉斯加大学管理和处理)可能会减少您有权获得的任何允许的学费和费用减免或教育信贷的金额.

Adjustments to Scholarships or Grants for a Prior Year

表格1098-T的框6报告了对上一年表格1098-T中报告的奖学金或助学金的调整. 方框6中报告的数额是前一个历年颁发的奖学金或助学金的减少. 这个金额可能会影响你申请上一年度学费减免或教育信贷的金额. See IRS Form 8863 for how to report these amounts.

Half-time Student Status

框8显示了你是否被认为在内布拉斯加州大学学习至少一个学术期的课程中承担了至少一半的正常全职工作量. 如果这个方框有标记,你就符合美国机会信用的要求之一. 你不必满足工作量要求,就有资格获得学费和费用减免或终身学习学分.

最大的菠菜的平台 Student Status

框9显示了你是否被认为参加了一个最大的菠菜的平台学位项目, graduate-level certificate, or other recognized graduate-level educational credential. If you are enrolled in a graduate program, you are not eligible for the American Opportunity credit, 但你可能有资格获得学费和费用减免或终身学习学分.

View 你r 1098-T Information

1098-T Form can be viewed online on MyBLUE > Student Accounts > 1098T Form. 你r Student ID and Password are required to login. As required by FERPA (Family 教育al Rights & Privacy Act), 内布拉斯加大学科尔尼分校不能直接向家长提供这些信息, other persons who may claim the student as a dependent, or tax preparers.

View 你r Account Details / Payment Information

你 can view all account activity on MyBLUE > Student Accounts > Account Detail. 你r Student ID and Password are required to login. As required by FERPA (Family 教育al Rights & Privacy Act), 内布拉斯加大学科尔尼分校不能直接向家长提供这些信息, other persons who may claim the student as a dependent, or tax preparers.

教育 Tax Credits and Deduction

The University of Nebraska at Kearney cannot provide tax advice. 每个学生和/或他们的父母必须决定是否有资格获得学费和费用减免或一种教育学分(美国机会学分或终身学习学分)。.

For information on the education tax credits and deductions, you may check the following resources which can be found at http://www.国税局.政府 or contact the IRS for telephone assistance, including requesting forms and publications, at 1-800-829-1040.

  • IRS Publication 970 Tax Benefits for Higher 教育
  • 8863教育学分表(美国机会学分和终身学习学分)
  • Instructions for Form 1040 or 1040A

The tax rules regarding eligibility for, calculation of, 学费减免和教育学分的限制可能很复杂. For this reason, 您可能需要咨询您的税务顾问,以确定您是否有资格申请教育费用税收抵免和扣除.