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Taxpayer Relief Act of 1997

Background Information

The Taxpayer Relief Act of 1997 (TRA97) established two education tax credits; the Hope Tax Credit (currently modified as the American Opportunity Credit by the American Recovery and Reinvestment Act of 2009) for students who are enrolled in one of the first four years of postsecondary education and are carrying at least a half-time workload while pursuing an undergraduate degree, certificate, or other recognized credential; and the Lifetime Learning Tax Credit for students who take one or more classes from a college or university to pursue an undergraduate or graduate degree, certificate, other recognized credential, or to acquire or improve job skills.

The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) established a Higher Education Tuition and Fees Deduction for students who have a modified adjusted gross income that exceeds the defined thresholds for the tax credits.

To claim the American Opportunity (Hope) or Lifetime Learning Tax Credit, use IRS Form 8863, Education Credits.  To claim a Higher Education Tuition and Fees Deduction, use IRS Form 8917, but it is not necessary to file an itemized federal income tax return.  The deduction is claimed on Line 19 on IRS Form 1040A, or Line 34 on IRS Form 1040.  If you are claimed as a dependent by another person, including your parents, you cannot claim the American Opportunity (Hope) Tax Credit, Lifetime Learning Credit, or a Higher Education Tuition and Fees Deduction.  However, the person claiming you may be entitled to the credit on his or her tax return.

For more information, see IRS Publication 970:  Tax Benefits for Higher Education; IRS Notice 97-60:  provides consumer guidance on Education Tax Incentives; and IRS Publication 520:  Scholarships and Fellowships.  These documents and IRS Form 8863 and 8917 are available at www.irs.gov, or by calling the IRS at 1-800-829-1040.

Where can I find my 1098-T form?

1098-T forms are available on your SIS account. Georgia Perimeter College will not mail any 1098-T forms to students.

You may access and print multiple copies of your 1098-T by following these steps:

Log into SIS at https://sis.gpc.edu/PROD/twbkwbis.P_WWWLogin
Select the Student Financial Services tab at the top of the page
Select 1098-T Tax Return
Enter the Tax Year (Ex. 2012)

You will be able to view and print your 1098-T.

NOTE: Students who are Non-Resident aliens will NOT receive a 1098-T form unless they have a valid Social Security Number or Tax Identification Number. Students with a Social Security Number  must submit their social security card. Students with a Tax Identification Number must submit a W-9S form which may be found at http://www.irs.gov/pub/irs-pdf/fw9s.pdf. The social security card or W-9S form must be submitted to the Registrar’s Office.  Once your Social Security Number or Tax Identification Number has been entered, you must contact the Student Accounts office to have your 1098-T form made available in SIS.

Georgia Perimeter College is not able to provide any tax advice. Any questions about the tax implications of your 1098-T should be directed to your tax professional.