College Resident Assistantship(RA) and filing 2023 1040 tax form

[bapunagar]

My son is a Resident Assistant for the 2023-2024 school year. For this position he had to go on campus two weeks before the fall and spring session started, night duties through out semester, staying on campus during holidays, event management and making sure everyone is safe. In return for his work, his University provided lodging and boarding and did not charge him $7474 which he otherwise would have had to pay.

However his University did not report this payment on either 1098-T or W2 or any sort of 1099. His award letter for 2023-2024 mentions this as 'Other' category and shows amount of $7474 listed as part of overall package.

How do I report this as income on his 1040 without W2/1099/1098-T? I use TurboTax for filing so if anyone has steps please share as well. Because of this position he was not able to work elsewhere for a full year and only had about $1500 worth of earned income on his W2 and 1099-NEC(DoorDash) last year.

As per this article https://www.investopedia.com/roth-ira-c ... ob-4770755 I think his RA compensation would be considered 'earned' income and I shall be able to fund his Roth IRA account, correct?

[Hal_Al]

Your link, https://www.investopedia.com/roth-ira-c ... ob-4770755, leads to a "404 page not found" error. 

Q.  I think his RA compensation would be considered 'earned' income and I shall be able to fund his Roth IRA account, correct?

A. No. 

Q. How do I report this as income on his 1040 without W2/1099/1098-T? 

A. It's not reportable, as income. 

Generally, undergrad stipends, even when taxable, are not earned income for IRA contributions (grad students are handled differently). Furthermore, on-premise room and board, where there is a requirement for the "employee" to live there is usually tax free. That probably explains the lack of a 1099, W-2 or 1098.

[bapunagar]

Thank you for the answer.  Sorry about the incomplete url earlier.   Here it is.  https://www.investopedia.com/roth-ira-contributions-with-no-job-4770755