I lived in Oklahoma and went to college in Tennessee until I got married in June 2024. So I was an Oklahoma resident until June and then because a Tennessee resident. I was still a college student in Tennessee until December 2024 when I graduated. I received my 1098T for 2024 and I'm not sure which state I should report the 1098T data to. The 1098T shows 10,500 in Box 1 and 12,000 in box 8. I have no other income in Oklahoma and a small amount of earned income in Tennessee from after I graduated. Which state should I report the 1,500 of other income from scholarships? (Tennessee has no state income tax). Thanks!
Q Which state should I report the 1,500 of scholarship income?
A. OK if the $1500 is attributable to the first semester.
Two Issues: residency and 1098-T actual taxable amount
Let's start with the 1098-T - $1500 difference seems easily made up with books and other supplies. Depending on college requirements and your living arrangements, internet and other expenses may be a deduction. See Qualified Education Expenses - Internal Revenue Service
You may not actually have any income to report to Oklahoma or federal.
Residency - based on driver's license, voting, establishing social connections, making a new home. Be sure you have TN license now.
OK - if your income exceeds the standard deduction, you will file a part year return - it will be based on your federal AGI and prorated based on your OK income.
You will file 511NR for part year and non-residents. OK forms for 2024 states:
• Standard Deduction: If you did not claim itemized deductions on your federal return, enter the Oklahoma standard deduction on line 11.
Don't use the numbers from the old link listed in another answer.