Thanks for the response. The question is not whether or not the 1098-T is correct. The question is whether or not health insurance paid is taxable. In employment situations, it is not taxable. My son is a graduate student/graduate teaching assistant. Publication 970 Chapter 1 makes no mention of insurance. It is only mentioned in subsequent chapters related to the qualifying for an education credit.
So, it is simply that health insurance is not an education expense, qualified or not. Health insurance is a benefit, that is typically not taxable in any other setting.
