1.You will enter the 1098-T as it is. Then you will manipulate the numbers to answer the questions so that the taxable amount is the $30,019 less any other expenses.
2. You will enter the 1098-T as is and mark the answers to the questions for the program to understand that you paid $4000 of the tuition expenses while scholarships covered the rest.
3. The income goes to Sch 1 line 8r. The income used to go on the same line as wages since scholarship income is a hybrid of sorts. It counts as earned income for where it is reported and to determine the filing requirement. It counts as unearned income for purposes of the Kiddie Tax. He will be subject to Form 8615. See What is the Kiddie Tax?
[Edited 3/28/24 3:31 PM PST]
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