Q. Do we still have to denote college refunds and then get charged tax on them?
A. Simple answer no. A refund of money you paid for something is just a lowering of the price you paid for the item, whether it be clothes (for example) or tuiton.
However it depends on the details. For example, If you got a refund off excess tax free scholarship, that would be reportable scholarship income.
Used them for other Qualified Expenses, would depend on what you're calling qualified expenses. Books and a computer would usually be qualified expenses. Room and board, transportation and clothing would not
