Taxable portion of scholarship

<p>On line seven, you put the portion of the scholarship that exceeds qualified tuition and fees. Since you don't have any, you don't put anything on that line. If the qualified tuition and fees is higher than the scholarships, you use that number for either a tuition credit or deduction on the return of the person claiming the student. I assume that's you and not your daughter. Her return will have only her investment income on it. Her standard deduction will be $900 because she had no earned income.</p>

<p>Thank you 3bm103! I appreciate your speedy response! Another question--since the 1098T is being sent to the IRS, do we need to attach it to her return, or do we just leave well enough alone?</p>

<p>You do not attach it to the return.</p>

<p>Thanks again...</p>

<p>So my son doesn't owe any taxes on his scholarship if box 2 (amounts billed for qualified tuition) says $24K and box 5 (scholarships or grants) says $16K?</p>

<p>I really don't know where they come up with these numbers.</p>

<p>Correct. What the school is saying is that the cost of tuition and qualified fees is $24K and that he received scholarships and grants in the amount of $16K. That leaves $8K of qualified tuition and fees that you can use for tuition deduction or credits</p>

<p>3bm...thanks!!</p>

<p>One more question....I have another son :-) and his 1098T has $8825 in Box 1 (Payments received for qualified tuition) and $15,175 in Box 5 (Scholarships and grants). So he has to pay taxes on $6350? ($15,175-$8,825)? </p>

<p>He has earned income so he files taxes every year. He should include this amount on his taxes?</p>

<p>sorry I sound so confused.....</p>

<p>That's correct! Add the $6350 plus his income minus his standard deduction $5450. The remainder is taxable.</p>

<p>completing my son's tax return I used the info on the 1098T
box 2--amounts billed--37,222
box 5--scholarships--49,812</p>

<p>I thought the taxable portion (room and board expenses) was 12,590</p>

<p>taxact showed his tax due to be almost 8,000. I'm hoping I did something wrong...(I'm very grateful for his scholarships however can't imagine he would have 8K to pay in tax on 12K) Any ideas on what is wrong here? thanks sooo much!</p>

<p>My result is that he'd owe $713. $12,590 - $5,450 (standard deduction), no personal exemption. Total taxable $7,140. Unless he has other income.</p>

<p>you're correct...thx so much fordiscussion---my mistake was I hadn't checked the "degreed student" box on the taxact form. boy what a difference...</p>

<p>still wondering about listing the total scholarship and tuition amount as half of it is for 2009 even though its listed on the 1098T. I placed a call to my son's college to see if the whole amount must be listed on the 1040. read thru several posts and articles that say many 1098T's are done incorrectly...has anyone filed by splitting the amount by actual tax year? thanks again...</p>

<p>You don't generally need to split it in half across two years. The instructions say something about scholarship money that is used to pay for qualified expenses during the tax year (2008, in this case) and for expenses in the first three months of the following year (2009).</p>

<p>lindz,
I have the same problem, tuition is reported for 2 semesters (F08 & S09) since tuition is charged and has to be paid in 08, while scholarships are reported for only 1 semester (F08) since they are not actually allocated to the student until 09. The box is checked that shows that the amounts split over 2 separate years and I looked on the back and it clearly states the semesters that the numbers come from. </p>

<p>The problem is that the year that they graduate, the form will show 0 for tuition and several thousand for scholarship since the S semester tuition will have shown up on the previous year's form.</p>

<p>So far, I'm planning on just using the amounts for F08 for this tax year, so what I report won't match the 1098, but amounts will be consistent for the calendar year. I'll keep account records from the school to show how much was paid. But I agree, there doesn't seem to be a very satisfactory solution to how some schools report their amounts.</p>

<p>I need a little help - way to confused about to many things.

  1. Daughter claimed as dependent on taxes
  2. Goes to college full time at an accredited college
  3. Recieved Cheer/Pom and Dance Tuition Waiver of 819.60 (financial aid by year) & Cheer/Pom and Dance Room and Board Waiver of 3404.00 (financial aid by year).
  4. She did not work at all this year
  5. Got 1098T - Box one shows 2574.00 and Box 5 shows 860.00.</p>

<p>Does she have to pay taxes on the 3404.00 & 819.60? Remember, she did not work at all.
Thanks for any assistance.</p>

<p>Scholarships and grants (including waivers) that are over the amount of tuition/fees/required books are taxable income to the student. If the student’s total income, including the taxable portion of scholarships/grants, is high enough to where they are required to file a tax return then they have to file a tax return and pay taxes. The filing cut off for a dependent student (that is claimed on someone elses tax return) for 2009 is $5700 (as long as there is no unearned income, that can change the cut off). If the student has no unearned income (taxable scholarships are considered earned income for this purpose) and their total income is below the cut off then they do not have to file a return, and do not owe taxes.</p>

<p>The tuition waiver would not be taxable income. The room and board waiver is taxable income, *but *it sounds like she does not have enough taxable income to actually owe any taxes.</p>

<p>Thank you for your quick response…Be Blessed.</p>

<p>I have read the threads regarding the 1098. i have had much clarity. We are new to the state and as of yet have not found a reputable accounting, but will continue to look.
Nevertheless just for clarification

  1. DS received 1098-t
    box 1 10000
    box 5 22000.
    this is for both semeste I have two questions.</p>

<p>a. If box 1 does not include books, equipment(like computer) and supplies, can I decrease the $12000 - books, equipment,and suplies ( i have all the receipts) to $9000 taxable scholarship income?</p>

<p>b. DS will report a w2 income of $1200 and reports the txable income of $9000
do i still claim his as a dependant and exemption as the parent?</p>

<p>Thank you in advance for all who have asked questions and those who have answered. We are blessed with first child receiving so much help</p>

<p>You can reduce the taxable scholarships by books and supplies required by a program. So a book that is listed as required can be used. In most cases computers can not be used to make scholarship money non taxable. The exception is if the student is in a program that specifically requires that all students in the program buy a computer. There are few that do. IRS 970 has all the rules.</p>

<p>Yes, you still claim the student as a dependent as long as he meets all the criteria to be a qualifying child (relationship, residence, age, support). The support rule states that the dependent must not provide more than half his own support but scholarships and grants do not count as part of the student providing his own support.</p>