Education

@QRFMTOA while you would combine the two forms...... if Box 5 exceeds Box 1 it would go on HIS tax return.

 

If box 1 exceeds Box 5, it doesn't need to go on HIS tax return as it is for informational purposes and would have no impact on HIS tax return; however, it would create the basis for any AOTC credit YOU are eligible for.