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1098-T Tuition Statement

American Opportunity Credit

The American opportunity credit modifies the existing Hope credit for tax years 2009 through 2019, making it available to a broader range of taxpayers. Income guidelines are expanded and required course materials are added to the list of qualified expenses. Many of those eligible will qualify for the maximum annual credit of $2,500 per student.

The American opportunity credit, in many cases, offers greater tax savings than existing education tax breaks. Here are some key features of the credit: ·

  • Tuition, related fees, books and other required course materials generally qualify. In the past, books usually were not eligible for education-related credits and deductions.
  • The credit is equal to 100 percent of the first $2,000 spent and 25 percent of the next $2,000. That means the full $2,500 credit may be available to a taxpayer who pays $4,000 or more in qualified expenses for an eligible student.
  • The full credit is available for taxpayers whose modified adjusted gross income (MAGI) is $90,000 or less (for married couples filing a joint return, the limit is $180,000 or less). The credit is phased out for taxpayers with incomes above these levels. These income limits are higher than under the existing Hope and lifetime learning credits.
  • Forty percent of the American opportunity credit is refundable. This means that even people who owe no tax can get an annual payment of the credit of up to $1,000 for each eligible student. Existing education-related credits and deductions do not provide a benefit to people who owe no tax. The refundable portion of the credit is not available to any student whose investment income is taxed at the parent's rate, commonly referred to as the kiddie tax. See Publication 929, Tax Rules for Children and Dependents, for details.

Eligible parents and students can get the benefit of this credit during the year by having less tax taken out of their paychecks. They can do this by filling out a new Form W-4, claiming additional withholding allowances, and giving it to their employer. For details, use the withholding calculator on IRS.gov or see Publication 919, How Do I Adjust My Tax Withholding?

Though most taxpayers who pay for post-secondary education will qualify for the American opportunity credit, some will not. The limitations include a married person filing a separate return, regardless of income, joint filers whose MAGI is $180,000 or more and, finally, single taxpayers, heads of household and some widows and widowers whose MAGI is $90,000 or more.

1098-T Frequently Asked Questions

What is a 1098-T form and what should I do with it? Expand

1098-T forms are issued by the University to students that incurred a net payment of qualified tuition and fees during a given calendar year. This form is to be used by the student to determine eligibility to receive the American Opportunity Credit or Lifetime Learning education tax credits.

How will I receive my 1098-T form? Expand

All students will receive a paperless 1098-T unless they have opted to receive a printed form. If you feel it is necessary to have a paper form mailed to you, please go to EagleNet and browse to Student/Student Account/Manage Paperless 1098-T Options. Understand that this option will need to be reset after any web-based registration. We transmit the same information electronically to the IRS.  Paper forms will be sent based on the following address hierarchy: permanent (1st), parents (2nd), billing (3rd), mailing (4th), then housing (5th).

Why didn't I get a 1098-T form? Expand

There are several reasons you may not have received a 1098-T. The most common reason is that your scholarships and grants exceeded your qualified tuition and fees for the year. If this is the case, no 1098-T will be generated. If you believe the 1098-T was sent to an incorrect address you can log into your EagleNet account and reprint the form under View or Print 1098-T Tax Form.

How can I get a copy of my 1098-T form? Expand

Log into EagleNet to access a digital copy by browsing to Student/Student Account/View or Print 1098-T Tax Form.

What fees are included in qualified expenses? Expand

Qualified expenses would include state support and self-support tuition, course fees, and the technology fee. Fees that are excluded include the transportation fee, comprehensive health fee, application fees, housing and dining, parking, administrative fees and fines, and non-credit tuition.

What payments are included in scholarships and grants? Expand

Internal and external scholarships, tuition waivers, grants (federal and state), exemptions and third party payments from vendors such as the Department of Veterans Affairs, Department of Labor and Industries, and employer assistance would be included in scholarships and grants and would reduce the amount of eligible expenses that can be reported. Student loans are considered your payments and are not deducted from the tuition costs that can be reported.

When will the 1098-T be available for the current tax year? Expand

We are required to have 1098-T information available by January 31st. We will notify students by email when the information is available on EagleNet.

What academic terms are included on the 1098-T? Expand

For calendar year 2019 Eastern Washington University will report Quarters; Winter 2019 (but only for payments made in 2019), Spring 2019, Summer 2019, and Fall 2019, and Winter 2020 (but only for payments made in 2019). Semesters; Spring 2019 (but only for payments made in 2019), Summer 2019, Fall 2019, and Spring 2020 (but only for payments made in 2019).

How may I receive information on my spouse's or child's 1098-T form? Expand

This information is part of the student's private educational records which are protected by federal privacy laws. We are unable to disclose information to anyone without written consent by the student. If a student wishes to release this information they will need to go to Student Financial Services and complete a Release of Information form.

Why is there no amount in box 1 prior to 2018? Expand

Prior to calendar year 2018, EWU elected the option to report amounts billed. For calendar year 2018 forward, EWU reports amounts paid in Box 1.

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