Re: 1098-T Timing

From: Cindy Shelton (sheltonck@appstate.edu)
Date: Wed Nov 13 2002 - 12:46:59 EST

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    At Appalachian State University in North Carolina, we do the same. On our 2002
    1098-Ts, we will report the data for the terms Spring 02, Summer 1 02, Summer 2
    02, and Fall 02. We disregard when the charges actually posted to the account
    or when the payments were made.

    Cindy Shelton
    Director of Student Accounts
    828-262-6420

    Gale Meyers wrote:

    > 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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