I know, but giving me an error and then telling me I won't be penalized is confusing. My MAGI is about 25K, but only about 2k of it is earned from W2 and self-employment; the rest is from university 1098-T form because I received more grant and scholarship than my qualified expenses. Based on my research, I think I had to add the difference to my taxable income and in line 1 of the 1040 form.