Where on the 8814 do I ad my sons scholarship for $1500?

[rswelter]

son does not meet other criteria required to file a federal return

[Bsch4477]

Scholarship income goes on the student’s return. Since he has no filing requirement nothing has to be reported. 

[rswelter]

I may have gotten ahead of my skis!  My son does have a 1099R from his grandma just over $500.00 doe this now mandate he file an individual return?

thanks for the reply.

[Bsch4477]

Looks like we need the full picture. What was the $500 for. Is he a full time student. Does he have a 1098-T? How old is he? Is he eligible for education credit?What school expenses did he have?

[rswelter]

What is Child's Income?

If your child is younger than age 19 or a full-time student age 19-23, he or she must file a tax return for 2023 if he or she had any of the following:
- Unearned income (interest, dividends, capital gains, taxable scholarships, unemployment compensation) of more than $1,250.

this conflicts with previously posted?

[rswelter]

hello, the 500 was a RMD distribution of an inherited IRA, he received a 1099R for the amount. in addition a 1099R for the direct rollover of the balance and lastly a 1099-NEC of 960.00 

TT Deluxe said to file a individual return for him?  55$ were with held in the RMD

thanks for the help

[rswelter]

yes on the 1098T about 60K on education expense

[Bsch4477]

He should file if only to get back what was withheld and if he is your dependent and you qualify for American Education Credit you should claim that. TurboTax will calculate his tax, if any, and any Kiddie Tax if applicable. 

[rswelter]

if the inherited RMD is considered regular income along with the 1099-NEC is less than 13,850 and the 1500.00 scholarship meets the non taxable criteria, is an individual return required for my son?  I realize that I may be losing out on the tax with held from the RMD.

do I have all of this correct?

thanks in advance

[rswelter]

thank you very much,  just double check my last post, but I think we are on the same page?

[Bsch4477]

His potential problem is unearned income. 
The filing threshold for unearned income, like interest your child earns from a savings account or the proceeds from the 1099-R, is $1,250 for 2023

But his scholarship is not taxed since his expenses exceed that amount and so that is not income. Since his r unearned income is below the threshold he doesn’t have to file unless he wants the tax withheld back and if you are eligible you can get American Opportunity Credit. 

[rjs]

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@rswelter wrote:

. . . and lastly a 1099-NEC of 960.00 

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@rswelter  With a 1099-NEC for $400 or more he is required to file, regardless of anything else. And you cannot report his 1099-R and 1099-NEC income on your tax return, so you cannot use Form 8814. He has to file a separate tax return of his own.

[Bsch4477]

I missed the NEC. I thought he only had a 1099-R.