Hal_Al
Level 15

Education

The 2nd 1098-T is not needed on YOUR tax return.  It is needed on his tax return, if he is going to file a tax return.  Based on the numbers you provided, he doesn't need to file unless he wants a refund of withholding shown in box 2 of the W-2.

 

You still haven't said how much tuition was on the first 1098-T, The amount over $4000 can be used to reduce his taxable income. Although it won't matter, he's already under the filing requirement. So, none of it will be taxed.