> The 2022 refund paid in 2023, should end up in box 6 of the 1098-T for 2023 which would mean the scholarship amount is added to the 2022 tax return. That normally means amending the prior year tax return but since you have not completed in, you can just add it now instead. You can go ahead and add the amount to your scholarships received in 2022. <
We did not receive a 1098-T this year for 2022 so were unaware of box 6. Thank you for guiding us to it! We will expect next years 1098-T (for 2023) to show this 2022 refund payed in 2023 for 2022 and account for it now as part of his 2022 "income". You are correct that he may not meet the income requirement to file 2022 anyway. We will move forward with the understanding that scholarships/grants, even if paid late, stay with the term/year they apply.
