Two questions and I will appreciate your help:
(1) On the Form 1098-T box 6 "Adjustments to Scholarships or grants for a prior year", it shows $3,500. Then on another page with more detailed information, the $3,500 is shown as negative (-$3,500). In this case, did the prior year Scholarship or grants increase or decrease?
(2) To report the adjustment, should the taxpayer file an amended tax return for the prior year (2018)? Or the adjustment of prior year (2018) as reported in box 6 is to be reported in the current year (2019) tax return?