1098-T는 어디에 사용하는것인가요? - ASK미국

김종갑 님 답변 답변일 2/5/2018 8:44:56 PM

교육크레딧 총정리입니다.
학생이신분들 숙지하시고 유학생활에 도움이 되시길바랍니다.

American opportunity Credit(Hope Education Credit)
Credit may be claimed f the following condition are met:
1. Payment is made for tuition and fees for the first 4 years of post-secondary education (note: room and board is not allowed):
2. Payment is made for taxpayer, spouse or dependent.
3. Student is at least a half-time student, and
4. Payment must be made during the tax year for an academic period beginning during the first 3 months of the following tax year.
 대학 4학년까지 부양학생당 최소 $4,000 이상의 비용이 들어갔으면 최고 2,500까지 공제가능.
 등록금, 책값 포함Room & Board 제외. They maximum credit is $2,500 per year per student.
 40% 정도는 환불가능

Lifetime Learning Credit
Credit may be claimed if the following conditions are met:
1. Payment is made for undergraduate or graduate courses.
2. Payment is made for taxpayer, spouse or dependent.
3. Payment is made after June 1. 1998.
4. Student does not have to be at least a half-time student, and
5. Payment must be made during the tax year for an academic during the first 3 months of the following tax year
 Credit is 20% of the qualifying expenses up to $10,000 and the maximum credit is $2,000 per year per taxpayer
 학생수에 관계없이 한 Taxpayer 당 $2,000까지

 • ** 공제가 안되는 항목
• 1) 기숙사비, 장학금, Grant, 고용주지원금액, 2) Covedell Education saving account(ESA), Qualified tuition program(QTP)
• 의 비용에 상당하는 금액 3) MFS 4) 본인, 떠는 배우자가 연도중 일부라도 Non resident Alien인경우

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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Q. 1098-T는 어디에 사용하는것인가요?

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