Does the BOG fee waiver count as amount paid to the college?

[AmyC]

I don't know what BOG is. I do have these helpful links for you:

What are examples of education expenses?

What are qualified education expenses for the American Opportunity and Lifetime Learning credits?

[Hal_Al]

Q. Does the BOG fee waiver count as amount paid to the college?

A.  Simple answer: No.  A fee waver is typically treated as a discount.  

But nothing is simple any more.  If the amount is included in box 5 of the 1098-T, it is treated as a grant applied to fees in box 1.  

BOG - Board of Governors (see https://www.deltacollege.edu/student-services/financial-aid-and-scholarships/types-financial-aid/cal...)