DS received a certified letter the other day regarding the refund of Midshipman fees from several years ago. It amounts to over $4,000! In the letter, it says that there may be tax ramifications. Any clue as how this might work? I am thinking that, as parents, we paid the fees. Since this was several years ago, we may have taken a tax credit for it. I have to check. Thus, we may have to file adjusted tax returns & pay more in taxes for years past? Or, if he deposits the funds, will it be income to him, even though it is reimbursement for fees paid? 1099 forms? Any thoughts here? We aren't involved with the parents assns anymore. Money is not in hand yet, and much as cash is nice, this could get complicated.