Retirement tax questions

Hi opus 17,

 

He is an undergraduate and no any paper work ( no W-2 or 1099 form) was received for his 2021 summer internship stipend.

We pay tuitions and he receives some scholarship and there is 1098-T for 2021. We used this in our family return and claim him as dependent. So he will file his own tax return and where should he put this $4500 stipend with no-forms?

Do you know SECURE Act and does this only apply to graduate student?

Thanks.