Hal_Al
Level 15

Education

You did not need to file tax returns for 2021 and 2019 and you father could still have claimed the tuition credit using $4000 of the tuition for 2019 and $2584 for 2021. 

The  2019 math is:

 $10,774  Scholarship

-      5425 Tuition

=    5319  Excess scholarship

  4000  of Tuition used by parent to claim tuition credit

=  $9319  Taxable scholarship

Since that is less than the $12,500 filing requirement, you are not required to file a tax return. BUT, you may want to file one anyway to document the justification for your parent claiming the credit 

 

The 2020 Math:

 $20,397  Scholarship

-      6636 Tuition

=   13761  Excess scholarship

  4000  of Tuition used by parent to claim tuition credit

= $17761  Taxable scholarship

+      1500  Wages

=   19,261   Total income.  You must file a tax return.  You are still a dependent of your parent, despite the high income.  This is because scholarships are disregarded for the dependent support test (despite being "income").

 

New wrinkle:  Box 7 on the 2020 1098-T is checked.  This might mean that some of the amount in boxes 1 and 5 may be needed to be allocated to 2021. The 1098-T doesn't tell you how much. You would have to know that from your own financial records.