My son is a graduate student. He receives grants and/or scholarships to cover both tuition and "mandatory fees." His university pays itself; he does not receive any funds nor does he have to pay anything. His 1098-T shows only the tuition amount in Box 1. In Box 5, it shows the total of both tuition and the "mandatory fees." Is the amount the university pays itself for "mandatory fees" taxable income to my son or is it an educational expense? If it can be used to offset the grants and/or scholarship amounts in Box 5, where does it get entered in TurboTax? The only place I could find where I could enter it is the line for "Books and materials required to be purchased from the school," but this does not say anything about fees required by the school in order to attend classes.
