Advanced Scenarios 67

Advanced Scenario 6: Matthew CIark

Interview Notes
n September 2014, Matthew enrolled in college to pursue a bachelor's degree. He
had no other post-secondary education. Brown College is a qualifed educational
institution.
Matthew does not have a felony drug conviction.
Matthew brought a Form 1098-T and an account statement from the college. The
Form 1098-T includes the amount billed for the Spring 2015 semester. Matthew has
not yet paid this amount.
The terms of Matthew's scholarship require that it be used to pay for tuition.
Matthew took a distribution from his RA to pay for some of his education expenses.
All his RA contributions were deductible in the year he made them.
Matthew's 67-year-old mother, Deborah, moved in with him in February 2014.
Deborah was widowed fve years ago and has not remarried.
Matthew provided more than half of his mother's support for the year and all the cost
of keeping up the home.
Deborahs only income was $6,800 in social security benefts.
None of Deborahs social security income is taxable, and she is not required to fle a
tax return.
Matthew had minimum essential health care coverage all year through his employer.
Deborah was covered by Medicare Part A all year.
Matthew was solvent at the time the credit card debt was cancelled.
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