교육비 혜택을 줄 수 있는 교육기관은 U.S. Department of Education이 관리하는 student aid program에 참여할 수 있는 교육기관입니다. 이런 교육기관들은 Form 1098 T를 보고하고 학생에게 발행하여 줍니다. 학부모는 1098T를 가지고 세금보고할 때 지불한 학비에 대한 크레딧을 청구할 수 있습니다.
Eligible educational institution.
An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution.
Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs.