纳税人救济
Under the 纳税人救济 Act of 1997, certain tax benefits may be available to students who have incurred qualified expenses 为 higher education. To assist you in the determination of eligibility 为 an education tax credit we have provided you with the in为mation below:
Credit Requirement Highlights
| American Opportunity Credit | Lifetime Learning Credit | |
|---|---|---|
| 最大的信用 | Up to $2,500 credit per 合格的学生 | Up to $2,000 credit per 返回 |
| Limited on modified adjusted gross income (MAGI) | $180,000 if married filing jointly; $90,000 if single, head of household, or qualifying widow(er) | $124,000 if married filing jointly; $62,000 if single head of household, or qualifying widow(er) |
| Refundable or non-refundable | 40% of credit may be refundable; the rest is nonrefundable | Nonrefundable-credit limited to the amount of tax you must pay on your taxable income |
| Number of years of postsecondary education | 可用 只有 为 4 years of postsecondary education | 可用 为 all of postsecondary education and 为 courses to acquire or improve job skills |
| Number of tax years credit available | 可用 只有 为 4 tax years per 合格的学生 (including any year(s) Hope credit was claimed | 可用 为 an unlimited number of years |
| Type of degree required | Student must be pursuing a degree or other recognized education credential | Student does not need to be pursuing a degree or other recognized education credential |
| 课程数量 | Student must be enrolled at least half time 为 at least one academic period beginning during the year | 可用 为 one or more courses |
| Felony drug conviction | As of the end of 2012, the student had not been convicted of a felony 为 possessing or distributing a controlled substance | Felony drug convictions are permitted |
| 合格的费用 | 学费, required enrollment fees, and course materials that the student needs 为 a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance | 学费 and required enrollment fees (including amounts required to be paid to the institution 为 course-related books, 供应, 和设备) |
| Payments 为 academic periods | Payments made in 2012 为 academic periods beginning in 2012 or beginning in the first 3 months of 2013 |
Please Note: We encourage you to speak with your tax advisor to determine your eligibility and credit options. The IRS may also be a useful resource. If you have any questions regarding the Form 1098-T you may also call the Bursar’s Office.
联系
Office of the Bursar
The office of the Bursar provides in为mation related to tuition rates and fees, as well as payment options and billing deadlines.
- 电子邮件bursar@shinpei.net
- 电话401-456-8130
- 的地方Building #4 - East Campus