USA scholarship

[JAMES D. BRIGGS]

is the room and board portion of a scholarship taxable if the student is at least half time

 

[BIG E]

See IRS Code § 117 - A qualified scholarship does not include amounts used for incidental expenses such as room and board, travel, research, clerical help, equipment and other expenses that are not required for enrollment or attendance.

 

[JAMES D. BRIGGS]

Is the scholarship portion for room and board taxable

 

[BIG E]

Yes