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정준상님이 2014-04-06 15:13:52.0에 쓰신글
>안녕하세요.
>기간이 얼마 남지않아서 전문가분들의 답변 부탁드리겠습니다.
>현재 저는 캘리포니아에서 근무중이고 제 아내가 영국 대학원에서 공부를 하고있습니다. 작년하반기부터 영국대학원에 납부한 등록금부분에 대해서 제가 소득공제 대상인지가 궁금합니다. 제 계좌에서 직접 학교측으로 등록금을 납부한 상태입니다.
>
>혹시 서류가 필요하다면 어떤 서류가 필요한지 말씀해주시면 감사하겠습니다.
>또 이와 관련해서 세부적인 질문을 드리고싶은데 전문가분들 계시면 연락처나 메세지 부탁드리겠습니다. 감사합니다.
>
영주권자나 시민권자가 외국에서 학교를 다닌경우에는 Education Credit은 claim 할 수 없습니다. 아래을 참고하세요.
Q17. What is Form 1098-T, Tuition Statement, and who provides it?
A. Educational institutions are required to file a Form 1098-T, Tuition Statement, with the IRS and to provide the a copy of the form to the student, for each enrolled student for whom there is a reportable transaction. A reportable transaction includes payments received, amounts billed or refunds made for tuition and related expenses. For the Form 1098-T to be accurately prepared, the educational institution must address boxes 8 and 9. Note that box 8 will be checked if the student was enrolled at least half-time, and box 9 will be checked if the student was enrolled as a graduate student. There are some exceptions where an educational institution is not required to file and provide the Form 1098-T. These exceptions include:
Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
Nonresident alien students, unless the student requests the institution to file Form 1098-T.
Students whose tuition and related expenses are waived entirely or paid entirely with scholarships or grants.
Students whose tuition and related expenses are covered by a formal billing arrangement with the student’s employer or a government agency such as the Department of Veterans Affairs or the Department of Defense.
>안녕하세요.
>기간이 얼마 남지않아서 전문가분들의 답변 부탁드리겠습니다.
>현재 저는 캘리포니아에서 근무중이고 제 아내가 영국 대학원에서 공부를 하고있습니다. 작년하반기부터 영국대학원에 납부한 등록금부분에 대해서 제가 소득공제 대상인지가 궁금합니다. 제 계좌에서 직접 학교측으로 등록금을 납부한 상태입니다.
>
>혹시 서류가 필요하다면 어떤 서류가 필요한지 말씀해주시면 감사하겠습니다.
>또 이와 관련해서 세부적인 질문을 드리고싶은데 전문가분들 계시면 연락처나 메세지 부탁드리겠습니다. 감사합니다.
>
영주권자나 시민권자가 외국에서 학교를 다닌경우에는 Education Credit은 claim 할 수 없습니다. 아래을 참고하세요.
Q17. What is Form 1098-T, Tuition Statement, and who provides it?
A. Educational institutions are required to file a Form 1098-T, Tuition Statement, with the IRS and to provide the a copy of the form to the student, for each enrolled student for whom there is a reportable transaction. A reportable transaction includes payments received, amounts billed or refunds made for tuition and related expenses. For the Form 1098-T to be accurately prepared, the educational institution must address boxes 8 and 9. Note that box 8 will be checked if the student was enrolled at least half-time, and box 9 will be checked if the student was enrolled as a graduate student. There are some exceptions where an educational institution is not required to file and provide the Form 1098-T. These exceptions include:
Courses for which no academic credit is offered, even if the student is otherwise enrolled in a degree program.
Nonresident alien students, unless the student requests the institution to file Form 1098-T.
Students whose tuition and related expenses are waived entirely or paid entirely with scholarships or grants.
Students whose tuition and related expenses are covered by a formal billing arrangement with the student’s employer or a government agency such as the Department of Veterans Affairs or the Department of Defense.
작성일2014-04-07 20:03
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