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답변일
2/25/2012 1:11:51 AM
“딸이 대학2학년인데요. 많지는 않지만 대부분은 본인이름으로 대출을 했고, 제가 조금 학비를 냈는데 세금보고할때 학교에서 자동으로 1098T폼을 보내주나요?”---->Yes; eligible educational institutions are required to submit the student's name, address, and taxpayer’s identification number / soc sec number, enrollment and academic status.
“아니면 제가 학교에 요청해야하나요. 그리고 학비 이외에 들어간 돈들도 (책값, 재료비)도 공제를 받을수 있나요?”----> In January of each year, your daughter’s school mails an IRS Form 1098-T to all students who had qualified tuition and other related educational expenses billed to them during the previous calendar year. Your daughter cannot take the tuition and fees deduction on her income tax return if she may be claimed as a dependent on your return. Then, you can deduct your daughter’s education exenses; qualifying expenses include what you pay in tuition and mandatory enrollment fees to attend any accredited public or private institution above the high school level.You cannot take a deduction for room and board, optional fees (such as for student health insurance), transportation, or other similar personal expenses.;course-related books and supplies, unless you are required to buy them directly from the school. Any course involving sports, games or hobbies, unless it’s part of the degree program. You cannot claim a deduction or credit based on expenses paid with tax-free scholarship, fellowship, grant, or education savings account funds such as a Coverdell education savings account or etc. The American Opportunity Credit replaces the Hope Credit for the 2010 tax year. The American Opportunity Credit provides a credit of up to $2,500 for qualified education expenses per student. You may claim the American Opportunity Credit if you paid the education expenses of a qualified student who attended school during the 2011 school year and/or the first three months of 2012. A qualified student is either yourself, your spouse or your claimed dependent. The Lifetime Learning Credit is equal to 20 percent of the first $10,000 of qualified educational expenses and can be claimed for any number of years.You can’t take both of the credits at the same time on the same student. If you do not take either of the tax credits, you can claim the educational expenses deduction. You can take the deduction for educational costs you pay for yourself, your spouse or your dependents. The credit allows you to deduct up to $4,000 as an above-the-line deduction, meaning you can take it in addition to the standard deduction.
“아니면 제가 학교에 요청해야하나요. 그리고 학비 이외에 들어간 돈들도 (책값, 재료비)도 공제를 받을수 있나요?”----> In January of each year, your daughter’s school mails an IRS Form 1098-T to all students who had qualified tuition and other related educational expenses billed to them during the previous calendar year. Your daughter cannot take the tuition and fees deduction on her income tax return if she may be claimed as a dependent on your return. Then, you can deduct your daughter’s education exenses; qualifying expenses include what you pay in tuition and mandatory enrollment fees to attend any accredited public or private institution above the high school level.You cannot take a deduction for room and board, optional fees (such as for student health insurance), transportation, or other similar personal expenses.;course-related books and supplies, unless you are required to buy them directly from the school. Any course involving sports, games or hobbies, unless it’s part of the degree program. You cannot claim a deduction or credit based on expenses paid with tax-free scholarship, fellowship, grant, or education savings account funds such as a Coverdell education savings account or etc. The American Opportunity Credit replaces the Hope Credit for the 2010 tax year. The American Opportunity Credit provides a credit of up to $2,500 for qualified education expenses per student. You may claim the American Opportunity Credit if you paid the education expenses of a qualified student who attended school during the 2011 school year and/or the first three months of 2012. A qualified student is either yourself, your spouse or your claimed dependent. The Lifetime Learning Credit is equal to 20 percent of the first $10,000 of qualified educational expenses and can be claimed for any number of years.You can’t take both of the credits at the same time on the same student. If you do not take either of the tax credits, you can claim the educational expenses deduction. You can take the deduction for educational costs you pay for yourself, your spouse or your dependents. The credit allows you to deduct up to $4,000 as an above-the-line deduction, meaning you can take it in addition to the standard deduction.
