As answered earlier, there are two different types of education expenses.
Group A. Tuition, fees, book and supplies
Group B. Tuition, fees, book, supplies and Room and Board
And then there are scholarships and distributions from education savings accounts.
Tax on Scholarships can be offset only by Group A
Tax on Distributions can be offset by Group A or Group B
If your son received more in Scholarships that what was spent for Group A, the excess is taxable income for the student.
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