My husband's employer pays 100% of the college tuition for our son (dependent). For 2021, they issued my son a Form 1099-NEC with box 1 (nonemployee compensation) filled in with the tuition amount of $12,880. My son also received a Form 1098-T in his name with the same amount in box 1 and also in box 5 for scholarships and grants.
I don't see anywhere on my husband's W2 where they entered any of this tuition amount.
Now I am confused on how to report these forms and whether my son or husband should be reporting it as it is not self-employed income.
