From: Cathy McGeehan (Cathy.Gonzalez-McGeehan@widener.edu)
Date: Tue Oct 28 2003 - 17:48:44 EST
This is from Page 6 of the IRS publication 970. I think it addresses
your concern:
Related expenses. Student-activity fees and fees for course-related
books, supplies, and equipment are included in qualified tuition and
related expenses only if the
fees must be paid to the institution as a condition of enrollment or
attendance.
Example 3. When Marci enrolled at College X for her freshman year, she
had to pay a separate student activity fee in addition to her tuition.
This activity fee is required of all students, and is used solely to
fund on-campus organizations and activities run by students, such as the
student newspaper and the student government. No portion of the fee
covers personal expenses. Although labeled as a student activity fee,
the fee is required for Marci's enrollment educational institution and
attendance at College X. Therefore, it is a qualified related expense.
As far as I can determine, if is a mandatory fee - required by
enrollment or attendance, you should include it.
hope this helps.....Cathy
Marjorie Sederberg wrote:
> Does anyone know what the IRS considers to be tuition and fees. I
> have two mandatory fees that we charge students but I am not sure if
> they would qualify according to the IRS instructions. One is Student
> Government Association fee used to pay for events arranged and
> attended by the students. All students are required to pay this
> annually. The other is orientation fee for freshmen only which is
> also mandatory for entrance into our military style campus.
>
> Does anyone else have similar mandatory fees? And do you include it
> on the 1098T? Any thoughts and opinions are welcomed.
>
> TIA
>
>
> Marjorie Sederberg
> Student Accounts
> Mass Maritime Academy
> Tel. 508-830-5085
> Fax 508-830-6440
>
>
>
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