Tuition refund

[iBTlNiTVqF8N]

Hello,

I finished graduate school last year. My parent generously paid the tuition. The school subsequently issued a partial refund because my final tuition bill was lower than expected. Although I had not paid the tuition myself, the school sent the refund to me. Should I include this as income on my tax return?

Thank you for your help!

[KrisD15]

No. 

The payment made by your parents is the same as the payment being made by you. 

The refund is not additional income. 

I suppose if the refund was more than 18,000 your parents might need to report it as a gift, but there is nothing you need to do as far as the refund goes.