In TTB page 3-7

[JG EA]

Recapture of an education credit. The taxpayer may owe
this tax if education credit was claimed in an earlier year,
and either tax-free educational assistance or a refund of
qualified expenses was received in 2007 for the student.
See Form 8863 for more details. Enter the amount and
“ECR” in the space next to line 44, Form 1040.

I have an amount in Box 6 of the 1099 T "Adjustments to scholarships or grants for a prior year."

Do I amend or put this on this year's Line 44?

Actually I think I found it in the 8863 instructions. I read it before but it didn't click. In the example it seems that I can put it on 2007. Agree?

[LawrenceGR]

Agree

you put it on line 44 w ECR next to it. Only the differance between what they got and what they should have gotten had the reimbursment been taken in to account in 2006.

[JG EA]

Thanks for your post and assurance.

[oceanlovin'ea]

Got one too

I just got one like that too. This one is really strange. It has no amount in box 1, an amount in box 2, box 4 and box 5.

I know this person and I don't think that if they were billed for tuition she wouldn't have paid it. So I think I need her to check further with the school to make sure it is correct.

She dropped it off the other night and I just now looked at it.

Linda F