Can I file a t1098 with no income

[Hal_Al]

Possibly. The 1098-T is only any informational document. The numbers on it are not required to be entered onto your tax return. If you claim the tuition credit, you do need to report that you got one. However receipt of a 1098-T frequently means you are either eligible for a tuition credit or deduction or possibly have taxable scholarship income. 

One of the tuition credits is partially refundable. If you are a student, over age 23, and are not claimed as a dependent by someone else (e.g. your parent) you may be eligible for the up to $1000 refundable American Opportunity (tuition) Credit. That credit is not dependent on having either kids or earned income. You must be at least a half time undergraduate student and actually paid tuition (not just had it paid by grants). Tuition paid by loans counts as paid by you (since you have to pay that back, someday)

If your scholarships (not loans) exceed you qualified expenses, that is considered taxable income. Typically, that means if box 5 of the 1098-T exceeds box 1 (or box 2), you have taxable income. If you cannot be claimed as a dependent, it would take more than $12,200 (2019) of total income, before you need to file a return. 

[tm56]

Hi,

I read you post and would just like to as for 1098-T that was received by my son for 2021. On Box 1 he has $5700 and box 5 it shows $9700.

He used some money for computers and books , the rest around $3000 for gas and everyday expenses. He does not work and is a full time student. I included him on my 1040 filing for 2021 as a dependent and read before that he does not need to file but I am now confused since I read some article that says if its more than $1500 in excess of the scholarship he needs to fle . Thanks

[Critter-3]

He has no reason to file since the taxable scholarship was less than $12,550.  

[Hal_Al]

There is no such rule (" more than $1500 in excess of the scholarship"). 

What you may have read about is the rule that certain people, who can be claimed as a dependent, must file a tax return if they have unearned income over $1050.  Although taxable scholarship is technically unearned income for some tax purposes, it is treated as earned income when calculating a dependent's standard deduction (earned income + $350).  So, with $3000 of taxable scholarship income, your student's standard deduction is $3350.  He does not need to file as he has no net taxable income ($3000 - 3350 = less than 0). 

More at your other post: https://ttlc.intuit.com/community/college-education/discussion/re-everything-is-described-here-https...