Thanks for the reply. So box 1 has $31K and box 5 has 35K. He received a W-2 for his stipend ($20K). So that was handled on a different form and area of the return. His AIG is listed as just over $55K, but shouldn't be just over $25K and that's what he's taxed at? I believe that's the point you are making.
I'll be checking again later tonight when I work on his return.
Appreciate the assistance.
