I am reviewing a clients return from 2021 and 2022. She goes to college and her mother claims her the daughter. She receives Tribal money for her college, but the money is paid directly to the college and not to her. On her 2021 and 2022 taxes she filed 8615 and claimed unearned income for the money. Is this correct?
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Tuition and other educational benefits provided by Indian tribes to tribal members under the Tribal General Welfare Exclusion Act of 2014 (the Act) are not taxable and are not subject to information reporting requirements if such benefits meet the requirements of the Act. Tribal students who receive these nontaxable educational benefits paid by the tribe should not include them on their federal income tax return even if they're shown on a Form 1098-T, Tuition Statement, from the educational institution. Here is a link for you:
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