NROTC File Taxes?

[TRexMama]

Hello, my DS is in his first year of his 4-yr NROTC scholarship, having started college fall 2012.

I'm embarrassed to ask this question but... does he need to file a tax return because of the scholarship? Other than the scholarship, he has no other source of income and he is still my dependent.

Thanks for the help! I'm still learning!

 

[EDelahanty]

Hello, my DS is in his first year of his 4-yr NROTC scholarship, having started college fall 2012.

I'm embarrassed to ask this question but... does he need to file a tax return because of the scholarship? Other than the scholarship, he has no other source of income and he is still my dependent.

Thanks for the help! I'm still learning!

An ROTC scholarship (for tuition) and the accompanying stipend are not income. If he had no other income then he would not meet the threshold requirement for filing a federal tax return. However, if he received a grant for room and board, this would be considered taxable income and could change the situation. In that case either he might have to file a return or you would have to declare the income on your return.

It does get complicated, unfortunately, and I'm not an accountant, so you may want to start with IRS Publication 17 (Your Income Tax), available online.

 

[kinnem]

+1 to Parent Delahanty. He is absolutely correct on this. If he used to NROTC scholarship for room and board, or otherwise received monies for room and board then that is considered income and is taxable. You would need to assess your tax situation to determine if it would be better to file a return for your son or include it in your own return.

If he/you picked up room and board on his/your own and had no other income then there is no need to file a tax return.