RE: 1098-T Timing

From: Gale Meyers (Gale.Meyers@millersville.edu)
Date: Wed Nov 13 2002 - 12:24:49 EST

  • Next message: Cindy Shelton: "Re: 1098-T Timing"

    Millersville U of PA has been reporting dollars for the last 3 years. We
    report the charges for the terms that occur in the calendar year. I did find
    that in the regs, but can't cite where. If the parents paid for spring 2003
    in November 2002, it is up to them to decide or work with Tax accountant to
    include it in 2002 instead of 2003.

    Gale R Meyers
    Bursar, Millersville University of PA
    gale.meyers@millersville.edu
    717-872-3025

    -----Original Message-----
    From: Eileen Walker [mailto:emwalker@owu.edu]
    Sent: Wednesday, November 13, 2002 11:25 AM
    To: bursar-l@virginia.edu
    Subject: 1098-T Timing

    Hello All,

    I imagine we are all in about the same boat, trying to figure out what
    dollars we will report on the 1098-T's beginning January 1, 2003.

    We have decided that we will report amounts charged for tuition and related
    expenses, rather than amounts paid for those expenses. We are still
    uncertain about how we will report amounts that crossover tax years. We
    bill in November for charges due in early January for the semester that
    begins in mid-January.

    Has anyone found anything in the IRS regulations which would provide
    guidance on whether the information on the 1098-T is supposed to be based
    on the date billed or the period to which the charge relates?

    Eileen

    Eileen M. Walker
    Associate Vice President & Controller
    Ohio Wesleyan University
    Delaware, Oh 43015

    Phone: (740) 368-3363
    Fax: (740) 368-3009



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