What does the college report to the IRS?

[tax9484]

I am not sure how much of my scholarship listed in box 5 of my 1098-T was used to pay expenses like room and board. My box 5 is greater than box 1.

[AlanT]

The IRS receives the same 1098-T from the college that you received.  The college does not report how much of the scholarship was used to pay other expenses.  You have to determine what portion was used for those expenses.