Tax Treatment of a tuition credit for duties as resident assistant

[jnd2546]

If a student receives a room and board tuition credit for performing the duties as a resident hall assistant (RA), is that treated as income same as if they received a scholarship that specifically provided R&B funds?

Thanks!

[jeffmcpa2010]

What kind of a statement did he receive reporting the value?

[jnd2546]

Just shows credits on their account statement;..  The values are also included under the "Scholarship and Grant" box of the 1098-T.  ( but services of course are provided")

[jeffmcpa2010]

If it were me I would just treat them the way scholarships reported on 1098-T are reported.