F1PhD的报税 分享/求指点

The fact that the educational institution applies the scholarship or fellowship grant to qualified education expenses (such as tuition and related fees) doesn’t prevent the student from choosing to apply certain scholarships or fellowship grants to other expenses (such as room and board).
所以似乎是may be applied to room and board就可以?取决于你自己?

不是取决于你自己,而是取决于这个grant的terms(我上面的引用里已经很明确的说了“by its terms”),pub 970强调了很多次了(你看看里面的几个example,全都在开头说。如果你拿的scholarship可以用来付生活费,那就行。如果只是tuition waiver,那没戏。只能说如果学校没在1098T里写清楚明细的话,你可以糊弄IRS说这个部分其实是可以用来支付生活费而不是学费的,IRS也没法找学校验证,但是风险就自负了。

Example 2—Scholarship excluded from income.

The facts are the same as in Example 1—No scholarship, except that Bill was awarded a $5,600 scholarship. Under the terms of the scholarship, it may be used to pay any educational expenses, including room and board. If Bill excludes the scholarship from income, it will be deemed (for purposes of figuring the education credit) to have been applied to pay tuition, required fees, and course materials. Bill’s adjusted qualified education expenses would be zero and there would be no education credit. Therefore, Bill’s tax liability after credits would be $2,618.

你去看看pub 970里的example,里面有尝试把scholarship转换到income的例子都会提前说明按照terms是可以支付room and board的。而且这个room and board还有limit,你的scholarship不能超过实际的room and board,比如你拿了五万美元的scholarship,你的room and board只有1万美元,那你只能用一万美元算入income,而不是5万全算入。不过怎么计算room and board IRS好像没说清楚。

其实这个法规的用意很明显了,就是你实际付给学校的钱就是可以抵扣的,学校帮你免的不行。

按照pub 970来看楼主贴的1098-T表中自己实际支付的那部分好像也不能抵扣啊。我猜那部分是graduate student需要支付的comprehensive fee.

Expenses That Don’t Qualify

Qualified education expenses don’t include amounts paid for:
• Insurance;
• Medical expenses (including student health fees);
• Room and board; • Transportation; or
• Similar personal, living, or family expenses.
This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.

这里的意思是说,只能抵扣tuition,不能抵扣room and board,1098T上其实本来也只有tuition才对

同意,看来是有一个先决条件

  • 如果scholarship的term里面不限定范围,或指出可以用于room and board,那么是否计入income是学生的一个election。此时就算学校将scholarship用于支付学费,学生可以选择将之计入income
  • 如果scholarship的term里限定只能用于tuition,那么学生不可以将之计入income

Publication 970多处强调了这一点

Note. Whether you will benefit from applying a scholarship or fellowship grant to nonqualified expenses will depend on the amount of the student’s qualified education expenses, the amount of the scholarship or fellowship grant, and whether the scholarship or fellowship grant may (by its terms) be used for nonqualified expenses

学校将之用于学费,学生将之计入income的例子也带上了这个前置条件,p28 Example 2

Example 2—Scholarship excluded from income. The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. If Judy excludes the scholarship from income, she will be deemed (for purposes of figuring her education credit) to have applied the scholarship to pay for tuition, required fees, and course materials. Only $3,000 of the $4,500 tuition she paid in 2021 could be used when figuring her 2021 lifetime learning credit. Her lifetime learning credit would be reduced to $600 and her tax liability after credits would be $986.

楼主要查一查term。如果是tuition wavier,很可能是只能用于tuition,不能自己计入income。

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感谢,我本来打算就用turbotax交点钱算了。刚刚去看了下应该是年收入72k以下都可以免费用taxact

对的 我上面说的就是你这个意思

turbotax之前5刀随便薅的,你在这里吼一声估计都有人有不用的code可以share给你

想问一下,如果1098T里面那个scholarship box5的数额大于box1的学费数额 是不是就不能撸这个lifetime learning credit?还是说我可以把一部分scholarship移动到income里面,然后让box 5小于box1,这样可以拿到更多credit?