미국 대학 학비 세금 환급 - ASK미국

에드워드 김 님 답변 [머니/재테크] 답변일 12/16/2019 1:52:12 PM

계산을 해 보세요

대학생활 처음 4년에 대하여 청구합니다.(4번 세금보고) 군입대기간은 휴학으로 학업이 중단된 상태이지만 나머지 기간에 대하여 4년안에 해당하는지 따져보세요. form 1098-T를 받은 숫자를 생각해 보면 쉽습니다.

에드워드 김 [머니/재테크>세금/세무]

직업 공인회계사

이메일 edwardkimcpa@gmail.com

전화 213-384-1182

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김종갑 님 답변 [머니/재테크] 답변일 12/19/2019 8:40:29 PM

The American opportunity tax credit (AOTC) is a credit for qualified education expenses paid for an eligible student for the first four years of higher education. You can get a maximum annual credit of $2,500 per eligible student. If the credit brings the amount of tax you owe to zero, you can have 40 percent of any remaining amount of the credit (up to $1,000) refunded to you.

The amount of the credit is 100 percent of the first $2,000 of qualified education expenses you paid for each eligible student and 25 percent of the next $2,000 of qualified education expenses you paid for that student. But, if the credit pays your tax down to zero, you can have 40 percent of the remaining amount of the credit (up to $1,000) refunded to you.

Who is an eligible student for AOTC?

To be eligible for AOTC, the student must:
•Be pursuing a degree or other recognized education credential
•Be enrolled at least half time for at least one academic period* beginning in the tax year
•Not have finished the first four years of higher education at the beginning of the tax year
•Not have claimed the AOTC or the former Hope credit for more than four tax years
•Not have a felony drug conviction at the end of the tax year

*Academic Period can be semesters, trimesters, quarters or any other period of study such as a summer school session. The schools determine the academic periods. For schools that use clock or credit hours and do not have academic terms, the payment period may be treated as an academic period.

김종갑 [머니/재테크>세금/세무]

직업 미국 연방세무사

이메일 jstax82@naver.com

전화 010-4080-0321

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