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Level 2
posted Dec 29, 2022 5:40:15 AM

Error in TurboTax handling of (new) Schedule 1 line 8r scholarship income for determining IRA contribution limits

Hi,

 

There have been some major changes to Form 1040 line 1 for tax year 2022, and taxable scholarships are now reported on Schedule 1 line 8r rather than with the 'SCH' annotation on Form 1040 line 1.

 

The definition of "taxable compensation" for purposes of determining the IRA contribution limits has not changed for 2022 in IRS Publication 590-A. Taxable scholarships are still included (not just earned income). This is important in situations where, for example, a graduate student has no earned income but a large taxable stipend. That student should be able to make IRA contributions without penalty (since tax year 2020).

 

In TurboTax 2021, it was possible to report the scholarship on line 1 and get correct treatment of IRA contributions (i.e., no penalty). That seems to no longer be the case in TurboTax 2022!

 

The issue may have to do with line 2 of the IRA Deduction Worksheet ("wages and other earned income") not taking into account the taxable scholarship amount from Schedule 1 line 8r. Again, IRS Pub 590-A makes clear that taxable scholarships are considered "taxable compensation" for IRA purposes (and, despite the language on the worksheet, "earned income" is not the relevant income concept for determining the IRA contribution limit!).

 

While this error persists, I am unable to use TurboTax for my personal taxes, as it misclassifies my IRA contributions as excess when they are not.

 

1 19 3815
1 Best answer
Level 2
Feb 20, 2023 7:26:47 AM

I think this is clearly grounds for a refund. Overzealous and incorrect assessment of penalties, even months later on latest update, would seem to trigger each of the below:

  • TurboTax Accurate Calculation Guarantee – Individual Returns
  • TurboTax Maximum Refund Guarantee – Individual Returns
  • TurboTax Satisfaction Guaranteed (or Guaranteed Easy)

(Source: Terms of Service)

So choose your own adventure. I got a refund for my software already via the retailer. TurboTax has ample resources and only one job to do...

19 Replies
Level 15
Dec 29, 2022 7:11:09 AM
Level 15
Dec 29, 2022 7:38:46 AM

"not changed for 2022 in IRS Publication 590-A. "

 

IRS has not yet  released  590-A for 2022 tax returns.

Level 15
Dec 29, 2022 7:51:22 AM

it is available in draft form

 

https://www.irs.gov/pub/irs-dft/p590a--dft.pdf

 

 

Level 15
Dec 29, 2022 8:03:01 AM

@Atf1   TurboTax is aware of this and is working on an update.

 

In the past, it was important that you check the  Grad student box at the 1098-T screen to insure TT treated it as  "taxable compensation" for purposes of determining the IRA contribution limits. I suspect that won't change. 

Not applicable
Jan 17, 2023 12:36:34 AM

Has this been fixed yet?

Level 2
Feb 2, 2023 6:38:15 PM

Any update on this? (We're getting into tax season and this error means I can't use the Premier product I paid for.) Thanks!

Level 1
Feb 19, 2023 3:17:31 PM

Any update? I am a postdoctoral researcher who was paid in fellowship entirely this past year, and I when I report my IRA contribution, it flags it as excess and charges me 6%. It has been months now, has this issue been resolved? I can't use my premiere product that I paid for until this is resolved.

Level 2
Feb 20, 2023 7:26:47 AM

I think this is clearly grounds for a refund. Overzealous and incorrect assessment of penalties, even months later on latest update, would seem to trigger each of the below:

  • TurboTax Accurate Calculation Guarantee – Individual Returns
  • TurboTax Maximum Refund Guarantee – Individual Returns
  • TurboTax Satisfaction Guaranteed (or Guaranteed Easy)

(Source: Terms of Service)

So choose your own adventure. I got a refund for my software already via the retailer. TurboTax has ample resources and only one job to do...

Level 15
Feb 20, 2023 5:09:12 PM
Level 2
Mar 5, 2023 4:49:54 PM

The link doesn't work anymore

Level 15
Mar 5, 2023 6:04:07 PM

The issue has  now been fixed.

Level 2
Mar 5, 2023 7:53:35 PM

Hi, Do you know if there a solution to this as of yet?? I would very much like to file as it is already March of 2023 and want to make $6000 Trad Ira contribution

Level 2
Mar 5, 2023 8:02:40 PM

This HAS NOT BEEN FIXED yet!!  Please reopen this case...so frustrating.

Level 2
Mar 5, 2023 10:06:27 PM

I updated my desktop version of TT (Premier) an hour ago and issue was fixed. Please make sure that you are entering the scholarship income in line 8r of the Schedule 1. You might have to access the forms within TT software in order to do that.

Level 2
Apr 9, 2023 6:41:08 PM

it is April 9th and this is not fixed. And yes my stipend is reported on line 8r

Expert Alumni
Apr 10, 2023 6:40:37 AM

During the IRA contribution interview, you will get a screen "How much of the taxable Scholarship was for Graduate or Post-Doctoral Studies". You will need to enter the amount that applies to it here.

 

"Certain non-tuition fellowship and stipend payments not reported to you on Form W-2 are treated as taxable compensation for IRA purposes. These amounts include taxable non-tuition fellowship and stipend payments made to aid you in the pursuit of graduate or postdoctoral study and included in your gross income under the rules discussed in chapter 1 of Pub. 970." (Pub 590-A)

 

 

 

 

@DNich 

Level 2
Apr 10, 2023 11:34:13 AM

Dana,

I am using the premier version of TurboTax. You stated "During the IRA contribution interview, you will get a screen "How much of the taxable Scholarship was for Graduate or Post-Doctoral Studies". You will need to enter the amount that applies to it here."  I do not see any prompt in the IRA section that asks about graduate studies. 

 

In the education section, under the 1098-T section, I checked the box graduate student, as directed by other advisors on this board.

 

There is also a prompt that says "did your aid include amounts not awarded for 2022 expenses?" I checked "no", because all of the award was for 2002.  

 

Then there is a prompt "did you pay for room and board with a scholarship or grant" - I said yes, because that is what my fellowship is for. How much ....was used to pay the expense, I inserted all of my taxable scholarship money here. 

 

However, I still cannot make an IRA contribution without getting a penalty, and on my state taxes the amount from schedule 1, line 8r transfers as unearned income. Which because I am a post-graduate fellow it should be earned income.

 

I have spend hours on this. I'm hoping you can help me.  

Level 2
Apr 10, 2023 11:45:56 AM

please ignore my last post - 5 minutes ago - I found the prompt you were referring to. I needed to say yes to the question "Do you have any excess Roth contributions" to get to this prompt.

New Member
Feb 9, 2024 3:19:09 PM

Turbotax does not treat taxable non-tuition fellowship and stipend payments reported via a 1099-G correctly (i.e. not on a W-2), but HR Block does.  IRS Publication 590-a is absolutely crystal clear in stating for IRA purposes that "Compensation includes ... taxable non-tuition fellowship and stipend payments" and since 2019, "Taxable non-tuition fellowship and stipend payments. For tax years beginning after 2019, taxable non-tuition fellowship and stipend payments are treated as taxable compensation for the purpose of IRA contributions". 

I was on the phone with Turbotax support for over an hour, but they refused to admit this glaring error in their application and tried to force me to upgrade for a fee.

I re-entered everything into HR Block's application, which asked the proper questions and treated the 1099-G-reported fellowship grant as income for IRA contribution purposes.

I'm considering moving another five family member's tax preparation to HR Block as a result.