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posted Oct 18, 2024 5:59:22 PM

If I didn't receive a 1098-T (for CA community clg), should I have entered grant $ minus BOG waivers (& exp) on my return as income? Counselor said don't add grants, but?

We were told that a 1098-T was not applicable bc grant $ was non-taxable and no money was paid for tuition, but everything I read said that's only if all expenses are qualified education exp, so I added grants minus the amount that was waived for tuition, and now I'm worried I've given myself income that isn't really income and it'll mess up my health insurance qualifications. Help!

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1 Best answer
Level 15
Oct 19, 2024 6:59:10 AM

Q. Should I have entered grant $ minus BOG waivers* (& exp) on my return as income?

A.  Yes. Scholarship amounts that exceed qualified expenses are taxable income to the student.  "Qualified Educational expenses" (QEE), for scholarship money to be tax free are tuition, fees, books and other course materials, including a required computer. Room and board and other living expenses are not QEE. 

 

Scholarship money is a hybrid between earned and unearned income. It is earned income for purposes of the $13,850 filing requirement ($14,600 for 2024) and the dependent standard deduction calculation (earned income + $400 ($450 for 2024)).  It is not earned income for the kiddie tax and other purposes (e.g. EIC).  For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.

 

*California College Promise Grant (CCPG) formerly known as BOG (Board of Governors) fee waiver

2 Replies
Level 15
Oct 18, 2024 6:59:44 PM

If you had no qualified education expenses any scholarship you received is taxable income. 

Level 15
Oct 19, 2024 6:59:10 AM

Q. Should I have entered grant $ minus BOG waivers* (& exp) on my return as income?

A.  Yes. Scholarship amounts that exceed qualified expenses are taxable income to the student.  "Qualified Educational expenses" (QEE), for scholarship money to be tax free are tuition, fees, books and other course materials, including a required computer. Room and board and other living expenses are not QEE. 

 

Scholarship money is a hybrid between earned and unearned income. It is earned income for purposes of the $13,850 filing requirement ($14,600 for 2024) and the dependent standard deduction calculation (earned income + $400 ($450 for 2024)).  It is not earned income for the kiddie tax and other purposes (e.g. EIC).  For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.

 

*California College Promise Grant (CCPG) formerly known as BOG (Board of Governors) fee waiver