I appreciate the quick responses to my question.  I spent as fair amount of time researching before posting to this message board, including reading the instructions for Form 8915-E.  The instructions left me a little unclear on the repayment taxation component, which is why I made my post.  I really don't appreciate the comment of: "Which is why it helps to read the form instructions."  There's an old saying: "If you don't have something nice to say, don't say anything". Keep your snarky comments to yourself!