His 1098T reflects his net cost for the Fall semester was $12K vs. $20.5K, but only delineates the $3.3K tuition reduction for being an RA and doesn't reflect his free room & board - in fact it doesn't show the line item for room and board at all, as though he was living elsewhere and not on campus. So it effectively shows his costs lower than the normal cost due to his working as an RA in the Fall through: 1.) the $3.3K stated tuition reduction on the 1098T, and 2.) the unstated $5K reduction for room & board (not showing a cost for it). In the details section of the 1098T, it does list unqualified charges of $5.9K which could represent his free room and board ($5,015) plus his cash stipend ($713) for which he separately has a W2 for. The 1098T also shows his scholarship for the Spring semester of $3750 as a line item as a payment as well (wasn't an RA in Spring).
