税收抵免
1997年8月，《1997年纳税人救济法案》（TRA97）签署成为法律。 This law established the Hope and Lifetime Learning tax credits. TRA97 created two education tax credits for students and families:
The Hope Tax Credit provides up to $1,500 per student for qualified tuition and related
expenses for the first two years of post-secondary education. To be eligible, students
must be enrolled at least half-time in a degree or certificate-granting program.
终身学习税收抵免更广泛地适用于高等教育。
It provides a credit equal to 20% of qualified expenses of no more than $10,000 per
taxpayer (i.e., family).
NOTE: It is up to each taxpayer to determine eligibility for the credits and how to calculate them. 澳门银河网上赌场不能建议你如何申请学分。
1098吨
The 1098-T is an informational form letting you know what information has been sent to the IRS. A 1098-T is sent to each student who was invoiced or had billing adjustments for college-credit classes. The forms are sent to the students’ address on file with 银河网上赌场官网 as of December of the current year. 银河网上赌场官网 is required by the IRS to issue 1098-Ts. The amounts reported in boxes 2 through 5 reflect transactions which occurred from 01/01/YYYY through 12/31/YYYY.
If you did not receive a 1098-T due to a change of address, you must first update your address by accessing the Student 浪涛门户, www.macauyhwebbc.com. You may also obtain a duplicate 1098-T by selecting the Self-Service tab, then click on Student Financial Information and click View My 1098-T Forms. If your address has been updated through 招生 and Records, you may contact the 业务办公室 directly at 409-944-1326 and request a duplicate 1098-T to be mailed out to you.
A&SBS, Inc. (ASBSI) is unique in meeting all the reporting challenges and mandates of the Taxpayer Relief Act of 1997. The principles, staff, and other company resources comply with all IRS reporting requirements on a turn-key low-cost basis for all service users. They also conveniently interface with the academic, governmental, and commercial aspects of TRA97. In an effort to determine which post-secondary educational expenditures are tax deductions to taxpayers, the Internal Revenue Service requires certain tuition payment information to be reported by colleges, universities, and other post-secondary educational entities.
808 Travis, Suite 913
Houston, TX 77002
Phone: 713-773-4447
Fax: 713-222-7700
http://www.asbsi.com/
E-Mail: eerwin@sprintmail.com
For more information available through the IRS on both the tax credits and the 1098-T, click on http://www.irs.gov/publications/p970/index.html.