Office of 金融援助 and Scholarships
North Foundation Hall, Room 120
草地溪路318号
罗彻斯特
MI
48309-4454
(位置地图)
(248) 370-2550
(电子邮件保护)
办公时间:
m - f8a.m. - 5 p.m.
Have your Grizzly ID ready
暑期办公时间:
5月15日- 6月30日:上午9点.m. - 5 p.m.
7月1日- 7月14日:上午8点.m. - 5 p.m.
7月15日- 8月18日:上午9点.m. - 5 p.m.
OU学校代码:002307
Student employment contact: (电子邮件保护)
We are committed to ensuring you're able to 访问 我们的网站. For assistance with technical resources, contact OU's Student Technology Center.
税务信息
Do you have questions regarding your 1098-T? Please contact ECSI by phone at 866.428.1098 或电邮至 (电子邮件保护).
The university is required to collect a student’s Taxpayer Identification Numbers (SSN/TIN) for various reasons:
- Students applying for any form of on-campus employment
- Students applying for financial aid
- Foreign students applying for a tax treaty exemption from withholding tax on excess scholarships and grants.
- 联邦法律 (国内税收法第6109条)要求您提供正确的SSN/TIN，以便大学可以将其包含在1098-T信息申报表中, which will be filed with the IRS. If we file your form without an SSN or TIN, the IRS will 不 be able to match up your claim for a credit with the 1098T on file, this may increase your risk of your tax return being audited. You can find more information about this law on the web at IRS Tax Benefits for Education: Information Center on the Internal Revenue Service site 国税局.政府.
- The Taxpayer’s Relief Act of 1997, as amended by the Internal Revenue Service Restructuring and Reform Act of 1998, offers certain American taxpayers some tax relief for specific kinds of payments made to a qualified university. 这些法律要求在任何学术期间招收任何个人的大学每年向被录取的个人和财政部报告具体信息, including the enrolled individual’s name, address and taxpayer identification number (TIN) or social security number (SSN), 以及在上一个纳税年度为注册人员支付给大学(或由大学评估)的金额. 大学必须报告这些信息，无论注册的人或其他纳税人是否打算申请信贷或扣除支付给大学的款项.
- The only exceptions to this reporting requirement apply to (a) nonresident alien individuals, (b)大学不提供学分的课程(尽管同时选修学分和非学分课程的学生需要报告)。, (c)其合格的学费和相关费用被全部免除或完全由奖学金支付的个人, 以及(d)其合格的学费和相关费用由适用法规中定义的正式计费安排支付的个人(e).g., 大学向学生的雇主支付所有的学费和费用，大学不会为学生单独开设账户。. The law describing the reporting requirements is 26 U.S.C § 6050S, and the applicable regulations are located at 26 C.F.R. § 1.6050S-0等序列.
丢失SSN/TIN等待
Your Social Security Number is used for the IRS Form 1098T Tuition Statement (for American Opportunity Credit, Hope Scholarship and/or Lifetime Learning Credit). In order to properly file this form, the University needs your correct Social Security Number (SSN).
If a student's SSN/TIN is 不 provided during the f国税局t semester of attendance, a hold will be placed on the account which will prevent registration, graduation and obtaining transcripts and grades online.
处罚
Failure to furnish correct SSN. If you fail to furnish your correct SSN or ITIN to 365英国上市官网, the IRS may impose a penalty of $50 unless your failure is due to reasonable cause and 不 to willful neglect.
滥用ssn. If 365英国上市官网 discloses or uses your SSN in violation of 联邦法律, 365英国上市官网 may be subject to civil and criminal penalties.
你需要做什么
To provide your SSN/ITIN electronically, use our SSN/ITIN Request Form in MySAIL. You will need to login with your NetID and password, then click SAIL in the left hand navigation menu and click on the 学生服务 menu.我们了解您不是美国居民，可能没有社会安全号码(SSN)或国际税务识别号码(ITIN)。.
If you have a SSN/ITIN, the 365英国上市官网 Student 业务 Services office is requesting your U.S. Tax Identification Number (Social Security Number or Individual Tax Identification Number). This number will be used for Form 1098T Tuition Statement (for American Opportunity Credit, Hope Scholarship and/or Lifetime Learning Credit) and/or Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding (for Non-Resident Alien tax reporting).
Form 1098T is the Federal IRS form used to participate in the American Opportunity Credit, Hope Scholarship and/or Lifetime Learning federal tax credit programs. Form 1042-S is the Federal IRS form used to report Non-Resident Alien income and withholding to the taxpayer and the IRS. In order to properly file these forms, the University needs your correct social security number (SSN) or International Tax Identification Number (ITIN).
你需要做什么
Students are able to opt-in to receive their 1098-T electronically on the eBill system. 学生的同意是不确定的，可以在任何时候通过使用电子账单主页上的同意和协议页面进行更改.
Students can allow authorized users (parents, 监护人或其他人士)，可在“你是否愿意让该人士查阅你的1098-T税单”一栏，按“是”?的问题，在电子账单主页上创建授权用户或“编辑”现有授权用户时可访问授权用户页面.
学生电子帐单 eBill for Authorized Users
To assist you or your parents in taking a tax credit or deduction for qualified tuition and charges paid, the university will issue an IRS Form 1098-T to students each January. 1098-T报告在上一个纳税年度内，合格的学费和费用评估以及助学金或奖学金发布到您的学生账户. 如果你没有有效的邮寄地址，或者你的评估金额只包括非学分(继续教育)课程，你可能不会收到1098-T.
The opt-in deadline for any given calendar year 1098-T is the date the 1098-T file is sent to the third party processor, usually around January 15th each year. 在截止日期之后选择参加的学生将收到上一个日历年的1098-T论文，并将在下一个日历年通过eBill以电子方式检索他们的1098-T论文. 例如:
- 1098-T files is transferred to the third party service provider January 15, 2024.
- Student opts-in on January 2, 2024 – student will retrieve the 2023 calendar year 1098-T electronically through eBill.
- Student opts-in on January 15, 2024 – student will retrieve the 2023 calendar year 1098-T electronically through eBill.
- Student opts-in on January 28, 2024 -学生将收到2023日历年1098-T的纸质副本，并通过eBill以电子方式检索2024日历年和任何未来的1098-T.
在一月中下旬, students will be able to retrieve their 1098-T though eBill on the Statement page 访问ible through the eBill home page. Students will receive an email 不ification regarding the availability of their 1098-T form online.
Also in mid to late January, students may obtain financial detail for boxes 1, 4, 5 and 6 along with payment and housing financial information electronically by visiting MySAIL,then clicking on the foursquare icon at the top-right of the SAIL page, then selecting 学生服务, 学生记录，然后 税的通知.
- Current students can 访问 SAIL by going to MySAIL, logging in using their NetID and password, then clicking on the SAIL link under Popular Services.
- 校友 and students who have 不 registered in the past year can 访问 SAIL by going to MySAIL, then using the quick link 激活NetID located on the right side of the login page, to reactivate their NetID using their 灰熊的ID和PIN. After reactivating their NetID, students will then be able to login to MySAIL using their NetID and password..
Please consult with a qualified tax preparer or CPA to determine if you are eligible for a tax credit or deduction. 365英国上市官网 can不 offer tax advice. Learn more about tax credits and deductions at IRS Tax Benefits for Education: Information Center on the Internal Revenue Service site 国税局.政府.
What information is reported on Form 1098-T?
1098-T上报告的金额是根据付款/退款提交到学生账户和/或助学金申请到学生账户的日期来报告的. 在报告年度的1月之前注册/支付冬季学期的学生将在前一年报告这些付款/费用.
专栏1 - 支付 Received for Qualified Tuition and Related Expenses:
显示符合条件的教育机构在2023年从任何来源收到的符合条件的学费和相关费用的总额，减去2023年期间与2023年收到的付款相关的任何报销或退款. 如果复选框7选中, 它也可能包括从下一个报告年度的1月至3月开始的任何学年期间收到的付款(参见方框7描述)。.
专栏2 - Amounts Billed for Qualified Tuition and Related Expenses:
保留.
专栏3 - Change to Reporting Method:
保留.
专栏4 - Adjustments made for a Prior Year:
显示符合条件的教育机构在上一年对上一年表1098-T上报告的合格学费和相关费用进行的任何调整.
专栏5 - 奖学金或助学金:
Shows the total of all scholarships or grants administered and processed by 365英国上市官网.
专栏6 - Adjustments to Scholarships or Grants for a Prior Year:
Shows any reductions of scholarships and grants for semesters in a previous reporting year. 一个日历年的奖学金或助学金(包括那些没有由机构报告的)可能会减少你申请的当年教育学分的金额.
专栏7 - Checked if the Amounts in Box 1 include Amounts for an Academic Period Beginning January - March:
如果学生注册了下一个报告年度的1月至3月开始的课程，则会选中此框.
专栏8 - Checked if at least Half-Time Student:
如果学生在报告年度开始的任何一个学期中被分类为半天或以上，则将选中此框.
专栏9 - Checked if a 研究生 Student:
如果学生在报告年度是研究生(参加了研究生学位或研究生水平证书的课程)，则将选中此框.
专栏10 - Ins. Contract Reimbursements/Refunds:
Shows the total amount of reimbursements/refunds of qualified tuition and related expenses made by an insurer. This box does 不 apply to 365英国上市官网.
注意: 所有盒子都有 不 需要有人居住. Boxes 2 and 3 will be blank.
非居民外国人, scholarships and fellowships may be subject to federal income tax withholding based on the student’s visa type, the degree path of the student, 以及美国的存在.S. tax treaty with the student’s country of residence. The federal income tax withholding rate may be zero percent, 14 percent or 30 percent depending on the circumstances, and the tax rate may apply to a portion of the scholarship or fellowship.
使用税收条约条款的非居民外国人的预扣税税率将为0%或基于条约的其他税率. If a tax treaty is 不 used, the withholding rate would be 14 percent of taxable portion for individuals with F, J, M or Q visas and 30 percent of taxable portion for others. The taxable portion for students 不 seeking a degree is the total amount of the financial aid award. 对于攻读学位的学生来说，应纳税的部分是经济援助奖励的总金额减去合格的教育费用(学费), 书, supplies and mandatory fees). OU does 不 assess mandatory fees to students. Taxable income is reduced by the amount budgeted for 书 and supplies in the cost of attendance tool.
美国国税局税务法规要求，非居民外国人的奖学金和奖学金奖励在每个日历年之后向美国国税局和接受者报告1042S表-外国人的美国.S. Source Income Subject to Withholding. Form 1042S is used to report taxable scholarship/fellowship payments made, income tax withheld and other information relating to the grant payments. For more information regarding nonresident alien taxation in the U.S.、参考 美国国税局出版物519.S. 外国人税务指南 在国税局.政府.
Form 1042-S will be mailed out to students by the second week of March.