Do students need to pay taxes on scholarships used for room and board?

I want to understand if I need to pay taxes on scholarships used for room and board, as I know these expenses might not be tax-exempt like tuition and fees. I’m curious about how to determine the taxable portion of my scholarship and whether I need to report it to the IRS. Additionally, I’d like to know which forms I should use, such as Form 1098-T, and how to correctly include this information on my tax return. Understanding these details will help me stay compliant with tax laws while managing my education expenses.

@BelknapPoint @kelsmom

Here is information from the IRS: Topic no. 421, Scholarships, fellowship grants, and other grants | Internal Revenue Service.

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Also suggest you review Chapter 1 of IRS Pub 970: 2023 Publication 970

Yes, scholarships used for room and board are considered to be taxable income. However, this is earned income as far as the IRS is concerned, which is a good thing because much more of it can be covered by a dependent’s standard deduction (up to $14,600 in tax year 2024 for a single filer).

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