该1098吨形式使用资格的教育机构报告有关他们的学生国税局信息。一个1098吨形式被认为是用于 仅供参考 并且必须提供给每个学生有资格。在1098吨形式起到警示的学生，他们 可能 be eligible for either the American Opportunity Tax Credit (AOTC) or the Lifetime Learning Credit (LLC). Eligible educational institutions are required to submit the student's name, address, taxpayer’s identification number, enrollment status, academic status, payments (up to the amount of QTRE (合格 tuition and related expenses) billed), and scholarships & grants.
Beginning in tax year 2018, all eligible educational institutions are required by the IRS to report Payments Received for Qualified Tuition and Related Expenses (Box 1) up to the cost of QTRE. Amounts Billed (Box 2, which will now be blank on the 1098T form). Scholarships & Grants will continue to be reported in Box 5.
What are QTRE (Qualified Tuition & Related Expenses)?