美國稅務 | 教育抵免 (Education Credits)有哪些?你可以申報嗎? @ 克萊兒的冒險旅程

美國對教育支出有獎勵，只要你有相關的教育費用，你就有機會可以在稅表上申報教育抵免。目前有兩種教育抵免類別:

1. American Opportunity Credit (AOC): 針對高等教育的教育支出，同一個學生最多只能申報4年，部分金額是refundable credit (A refundable credit can give you a refund when the credit is more than the tax you owe, even if you aren’t required to file a tax return)
2. Lifetime Learning Credit: 針對其他教育支出，沒有申報次數限制，全部金額皆屬於nonrefundable credit (A nonrefundable credit can reduce your tax, but any excess isn't refunded to you)

目前的規定是，你可以在同一份稅表上申報兩種抵免，但針對同一個學生，只能擇一，但你可以選擇適用AOC還是Lifetime Learning Credit。

一、誰可以申報Education Credits?

你必需同時符合以下條件:

✔ 不是他人稅表上的被扶養人(dependent): 若你是別人(ex: 你的父母)稅表上的被扶養人，該教育抵免應該出現在他們的稅表上；若你不是別人稅表上的被扶養人，該教育抵免只能由你自己申報，你申報的對象可以是你、或你的配偶、或你的被扶養人

✔ 申報身分不是MFS(Married Filing Separately): 申報身分可以是MFJ、Single, Head of household or qualifing widow(er)

✔ 你或配偶申報年度的任何期間不是非居住外國人(nonresident alien)或在稅務申報上自願被視為居住外國人(elect to be treated as a resident alien for tax purpose): 簡單判斷標準看申報表格是否為Form 1040 or Form 1040-SR

✔ AGI(Form 1040 or Form 1040-SR, Line 11)未超過以下限額

2021 AGI Limit:

Filing Status	American Opportunity Credit (AOC)	Lifetime Learning Credit
MFJ	AGI<$180,000	AGI<$138,000
Single, Head of household or qualifing widow(er)	AGI<$90,000	AGI<$69,000

二、符合Education Credits規定的學生

American Opportunity Credit和Lifetime Learning Credit對學生有不同的要求，共同點是你、或其配偶、或其被扶養人其一須同時符合以下規定。Lifetime Learning Credit相較於American Opportunity Credit適用的範圍更廣，因此若不符合American Opportunity Credit的規定或許還是可以使用Lifetime Learning Credit。

American Opportunity Credit

✔ 截至報稅年度，欲申報AOC的學生尚未完成4年高等教育(postsecondary education): postsecondary education又稱higher education，包括Universities, Colleges and Polytechnics that offer formal degrees beyond high school or secondary school education，通常是指大一至大四

✔ 截至報稅年度，欲申報AOC的學生過去被申報的次數少於4次: 同一個學生只能申報4次AOC，申報人可以是父母或是自己

✔ 參加獲取學位、證書或是其他教育證書的課程，且必須註冊half-time or full-time student

✔ 申報年度未因擁有或分發受控物質而被聯邦或是州政府判罪

✔ 有收到教育機構提供的Form 1098-T

✔ 在申報年度的申報期限前取得TIN (SSN, ITIN or ATIN): 欲申報在2020稅表上須於申報期限2021/4/15前取得TIN

✔ 能夠提供教育機構的EIN(Employer identification number)

Lifetime Learning Credit

✔ 不限於獲取學位、證書或是其他教育證書的課程，只要註冊一門以上課程

✔ 有收到教育機構提供的Form 1098-T

三、符合Education Credits規定的教育支出

教育支出種類: American Opportunity Credit和Lifetime Learning Credit對教育支出的要求差異不大，主要差在教育相關的設備支出支付對象是誰。

Qualified Education Expenses:

Education Expenses	American Opportunity Credit (AOC)	Lifetime Learning Credit
Tuition and fees required for the student's enrollment or attendance at an eligible educational institution	Qualified	Qualified
Course materials include books, supplies, and equipment needed for a course of study	Qualified	Equipment expense only qualified if required to be paid to the institution as a condition of enrollment or attendance
Personal expenses include room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses.	Not qualified	Not qualified
Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for lifetime learning credit only) helps the student acquire or improve job skills	Not qualified	Not qualified

支付費用的時間點: 申報年度欲申報抵免，需要滿足兩條件: (1)申報年度有支付相關教育支出(2)課程開始的時間是申報年度或是次年的前三個月。

假設2021年稅表上欲申報抵免，2021/01/01-12/31需有支付相關教育支出且課程開始的時間是2021年或是2022年的前三個月。

三、抵免金額

American Opportunity Credit

Max credit: $2,500 /per student

Qualified Education Expenses最多僅納入$4,000來計算，前$2,000全數納入，超過$2,000的部分以25%計算，100%*$2,000+25%*$2,000=$2,500

Lifetime Learning Credit

Max credit: $2,000 /per return

Qualified Education Expenses最多僅納入$10,000來計算，全部皆以20%計算，20%*$10,000=$2,000

Credit Amount	American Opportunity Credit (AOC)	Lifetime Learning Credit
Maximum credit	Up to $2,500 credit per eligible student	Up to $2,000 credit per return
Refundable or nonrefundable	40% of credit may be refundable; the rest is nonrefundable (Up to $1,000 credit per eligible student)	Nonrefundable—credit limited to the amount of tax you must pay on your taxable income

假設你2021年度想申報AOC抵免，你有符合資格的教育支出金額高於$4,000，你的AOC抵免上限是$2,500 (100%*$2,000+25%*$2,000)。$2,500可以直接從你的應繳稅額扣除，差額會是你當年度應補繳的稅額；若你當年度沒有應繳稅額，因為40%AOC抵免是可以退款的，所以你還是可以拿回$1,000 (40%*$2,500) 退稅額。

About Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits) | Internal Revenue Service (irs.gov)

About Publication 970, Tax Benefits for Education | Internal Revenue Service (irs.gov)