My tuition is waived, but my 1098-T Box 5 is blank. Do I need to list the tuition amount in Box 2 as "Other tax-free assistance"?

[ARH]

I am a graduate student with a research assistantship. My tuition is waived by the school, and my stipend is reported on a W-2. My 1098-T has a tuition amount listed in Box 2 (which I did not actually pay), but Box 5 is blank. Do I need to list the tuition amount in Box 2 as "Other tax-free assistance"?

[MichaelDC · Accepted solution]

You can, but don't have to. You can list the Box 2 amount as "Other tax-free assistance'. As a matter of fact, you don't have to report your 1098-T at all (especially if there's something missing in Box 5), not unless you think you can somehow claim an education credit.  If box 5 exceeded box 1 (or box 2) it usually indicates that you have a taxable scholarship that must be reported.