More 1098 Confusion

<p>I'm so confused. This is my daughter's 4th and final year in college and she didn't receive a 1098. I called the school and they said she isn't eligible for a 1098 becuase her financial aid exceeded the amount of the tuition. Isn't that why I need a 1098 so she can pay the taxes on the amount over tuition? I've done that for 3 years. What is IRS going to think now? I would love for her not to have to pay the taxes but I'm not going to take that chance. Should I just figure it out from the billing account and self report the grants and let her pay the taxes? I'd so much rather have her overpay then underpay - as much as we all need $$$ right about now.</p>

<p>You’re right, what the school told you makes no sense at all, I’d try calling agin and hopefully speak to someone different. A 1098 should be sent if any amount of tuition was charged or grant money given.</p>

<p>It’s in the directions given to schools by the IRS that they aren’t required to provide a 1098T under those circumstances. The primary purpose of the 1098T is to alert folks that they may be able to take an education credit. The IRS won’t think anything of it, they know the rules. Use your own records of expenses paid and scholarships/grants credited in 2013 and you will be fine.</p>

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<p><a href=“http://www.irs.gov/pub/irs-pdf/i1098et.pdf”>http://www.irs.gov/pub/irs-pdf/i1098et.pdf&lt;/a&gt;&lt;/p&gt;

<p>^I have a hard time understanding the 3rd reason. And why would a school send a 1098 for 3 yrs when there is excess scholarship money and then stop?</p>

<p>Agree that you should keep your own records and use those.</p>

<p>As I said, the purpose of the form is basically advisory for ed. credits, not firm like a W-2 for reporting income, especially because it can have billed, not just paid amounts and because book and supply costs can be added to QEE.</p>

<p>Schools change policy? They are allowed to still send one but don’t have to.</p>

<p>My son had the reverse situation. He didn’t have excess scholarships his 1st semester(fall) and we received a 1098T. His 2nd tax year(spring/fall combo) he did have excess scholarships and we didn’t get a 1098T. I emailed the school asking why. They said they didn’t have to and I looked up the rules. I replied back that the 1098T was still nice to receive because it could be used to confirm my own records. There have been a few fees during the semesters that I wouldn’t be sure would be QEE but were included on the 1098T. We’ve received 1098Ts the last 2 tax years despite the excess scholarships. Not sure if it’s just me because I emailed or they started doing it for everyone in that situation. But policy did change at least for me.</p>

<p>Thanks for the replies - the school said they were changing their policy this year and that’s why she didn’t get one. I will just use my records. It would be nice if it meant she didn’t have to pay taxes on it but I’d be afraid of submitting her taxes that way after three years of paying and suddenly not. Then IRS would review and whoops - here’s a bill for you - no thanks. I’m so glad this is my last year. </p>

<p>For DS1, we had always gotten a 1098T for all 4 years. For DS2, we did not get one this year so he asked and they said he doesn’t get one since his scholarship covers all his tuition/expenses. I was also under the impression, we needed one for tax purposes.</p>

<p>I got a 1098 T for the 4th year for my son, but it reflected the charges for 2013, not what I paid for the 2013 term billed in 2012. As per usual, I can’t use it for tax purposes. Therefore, I usually have to over ride the form on my Turbotax and use my records for tax reporting. </p>

<p>I’ve heard that happening with friends of mine, they just do it on their own with the school records of tuition, scholarship, etc. I’ve never used the school form to a “T” and was told by the IRS it was just a guide.</p>

<p>In a similar vein, when my daughter received a stipend for a internship, over 4000, no tax forms at all. We both called this NY university at the time (summer program) and they said they couldn’t give tax advice, they didn’t have to send a form and even got a “wink/off the record” advice to just ignore it.We didn’t, They gave her housing, this was a generous “for extras” stipend. I felt it was income and she claimed it. No taxes had to be paid, she didn’t make a lot that year, but according to a local IRS worker, many colleges don’t have to send form, 1099 and others and many students don’t know they have to file until later, when sometimes there is an audit. They could make the whole process a lot easier but I don’t see it happening in the near future.</p>

<p>I am completely confused on the 1098-T since this is the first year we’ve had to deal with it. I can let our tax guuy figure out where it needs to be reported but we have to get best guess FAFSA 's filed in the next few days. So…where…if anywhere does this information go given that …</p>

<p>We file married - jointly
We claim S ( and a D) as dependents
S has had no income for 2013
after adding books and computer equipment (needed for engineering) the 1098-T shows a difference between QEE and Scholarships to be about 3K.</p>

<p>Where does this 3K ‘go’. Does S now have to file a return with this as income? Does this go on our (H and myself) return? If so where…and does it apply to the FAFSA…and if so, to S or parents?</p>

<p>It appears Scholarships were greater than QEE, correct? You implied but didn’t say that.</p>

<p>Your son has $3k of taxable income. He doesn’t have to file unless taxable income > $6100. Taxable scholarships are considered earned income for this purpose and earned income can never go on a parent’s return. </p>

<p>Did you pay out of pocket for R&B above the $3k? If so how much? Your tax guy could make up to $4k extra taxable to your son, freeing up QEE for you to take the AOC. Your son would have to file and pay $90(10% of $7k-$6.1k) in tax but you could take the AOC, getting $2500 off your taxes, up to $1000 of it refundable. The exact amounts are going to depend on your income/tax due and how much out of pocket you paid.</p>

<p>If you think you want him to do that, his AGI on fafsa will be $7k and you would put the $7k for the question as to how much finaid he reported to the IRS. That would be subtracted from his AGI so it wouldn’t be held against him. You would put the non-refundable AOC amount in answer to the question, how much ed credit did you get so that’s not held against you.</p>

<p>Adding: ask your tax guy about the computer for QEE. It has to be a purchase truly required of all students in his program. If the school has computer lab computers he could use it may not be truly required.</p>

<p>^^^^ Wow, thank you. Yes, we paid a considerable amount of R&B above 3K.
I’m not clear on the 'make up 4K" extra taxable income for S.</p>

<p>If I understand the AOC/QEE relationship correctly…We, as the parents, have to ‘zero out’ the difference between QEE and scholarships. If we do that, we can claim the 2.5K deduction and possibly receive 1K refund (amounts based on actual income).</p>

<p>Did you pay anything out of pocket for college expenses, anything to R&B? I can give an example but if you didn’t have any out of pocket expenses then what I said doesn’t apply. Does he commute to school?</p>

<p>Adding, your son has to go past zeroing out the overage to ‘free up’ QEE for the AOC by up to $4k. That’s where the $3k plus $4k making $7k taxable comes in.</p>

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Your son may need to file the Form 8615 too. See the post from Kanakaishou in <a href=“Scholarship as Investment Income? - #16 by 2collegekids - Financial Aid and Scholarships - College Confidential Forums”>http://talk.collegeconfidential.com/financial-aid-scholarships/1473041-scholarship-as-investment-income-p2.html&lt;/a&gt;&lt;/p&gt;

<p>Ok, we need to stop cross-editing. Ha. Here’s an example with round numbers.</p>

<p>Scholarships - $13k
all QEE - $10k
R&B - $7k($3k paid for with scholarships, $4k paid out of pocket by you).</p>

<p>As it stands, $3k of his scholarships went to non-QEE and is taxable.</p>

<p>If the terms of the scholarships don’t require they be used for QEE, your son can say another $4k went for non-QEE. Now he reports $7k as taxable income.</p>

<p>Now tax-free scholarships are only $6k. Subtracting tax free scholarships of $6k from QEE of $10k leaves $4k of QEE that you can say you paid for and claim the AOC.</p>

<p>4kidsdad, yes I forgot about that. Dietz, that $900 will likely be taxed at the parents tax bracket, not the students. Read the thread 4kidsdad linked to. I’m not sure how many tax pros even know about that change so you can ask him.</p>

<p>^^^Just PM’d you with specific numbers but this posts clarifies things. Thank You!</p>