TexTaxToo

From the instructions, Form 1310 with Box B checked is only required for an amended return, not the original return:

Certainly, if the student isn't required to file. If the student will have to file, you have to look at the phaseout range of the AOC (above 160K MFJ, 80K other). At some point above that, the benefit to the parent will be offset by the cost to the student. Also note that the first $2000 of expenses generates a 100% credit, but the next $2000 only 25% credit, so a combined marginal rate above 25% for the student would make it not worthwhile to claim more than $2000.

Yes, and the earnings are prorated. See Pub. 970, chapter 7 for the calculation.

It's not really a safe harbor - for off-campus housing it's also the maximum - students living in a lavish penthouse cannot use the full actual costs, only the COA allowance. (For on-campus housing, you can use actual costs, if higher.) See https://www.law.cornell.edu/uscode/text/26/529#e_3_B_ii

Yes, taxable scholarships count as unearned income for the kiddie tax, so if unearned income is more than $2,500 and they are otherwise subject to the kiddie tax, they have to file Form 8615 - but only if they are required to file. For example, a student who is a dependent (so they cannot claim AOC for themselves), and has only scholarship income, would not have to file unless the scholarship income is over $13,850. But once they hit the filing requirement, any amount over $2,500 would require Form 8615.

Employers can make contributions to an employee's HSA, and employees can make pre-tax contributions through a cafeteria plan. These are treated the same and both are reported as code W on Box 12 of the W-2 and will generally flow through automatically to the 8889 line 9 - no adjustment on the tax return can be taken for these. If the employee makes additional (post-tax) contributions, they are reported on line 2 of Form 8889 and an adjustment may be taken.

Taxable scholarships count as earned income for purposes of the filing requirement, but once the filing requirement is met, they do not count as earned income for other purposes (such as EIC) - unless they are reported on a W-2.

Under the FAFSA Simplification Act of 2020, which went into effect for the 2023-2024 school year, schools are required to compute a Cost of Attendance (COA) for each category of student (broken down into components), and must publish these on their website (it was optional before, though many did publish it). Note that schools may (but are not required to) adjust the published COA on a case-by-case basis for special or unusual circumstances, so the taxpayer may be able to obtain a different COA for their specific situation from the school (be sure to get it in writing). Also, under the new law, the "room and board" component was renamed to "living expenses", which may also be listed as "food and housing".

Some courts have ruled that counting every individual wager that wins during a gambling session is unreasonable, as they are not really an accession to welath. The IRS has proposed, first through Chief Counsel Advice Memorandum 2008-011 Reporting of Wagering Gains and Losses (https://www.irs.gov/pub/irs-utl/am2008011.pdf) and later in Notice 2015-21, a safe harbor for netting certain winnings and losses on a "session" (or daily) basis. This is likely what the previous preparer is relying on. However, the proposals were never finalized or put into effect (and applied only to slot machines), so you use them at your own risk. I'm curious if anyone here is relying on them?

Sch. 1, line 8r is specifically for taxable scholarships and grants. It no longer goes on Form 1040 line 1 as that is for earned income only.

It's probably too late to call, but they can try. https://www.irs.gov/faqs/irs-procedures/refund-inquiries/refund-inquiries-18

I think it depends on what the fees are for. "Concierge" fees which simply provide access (quicker appointments, a direct phone number, etc.), but where the medical care is billed separately in addition to the fee, are not considered to be for medical care and are not deductible. But "Direct primary care" generally means the fees include medical care, so they are likely deductible. The IRS has proposed regulations (REG-109755-19) which if finalized, would indicate when they are deductible, but I don't think they have been finalized.

Look up qualifying models here: https://fueleconomy.gov/feg/tax2023.shtml But not every vehicle qualifies (even of the same model). For example, MSRP must be <= $55,000 for sedans.

They don't actually have to use the distribution for medical expenses. There is not even a requirement that they take the distribution before paying the expenses. They simply have to have expenses that qualify for the medical deduction in excess of 7.5% of AGI (whether or not they itemize). So you can count all qualifying expenses, deduct 7.5% of AGI, and claim the remainder on Form 5329.

What is his residency or visa status? Perhaps see: https://www.irs.gov/individuals/international-taxpayers/employees-of-foreign-governments-or-international-organizations You should read it all, but highlights are: