Does room & board included in a college scholarship count as income?

[caferidiculous]

My 18 y.o gets a full scholarship to college. She lives at home 5 months a year and at school 7. She does not work or have other earnings. Does her room and board in the scholarship count as income? We pay all of her uncovered expenses and for everything when she is living at home.

[SamI · Accepted solution]

Yes, Room and Board definitely counts as income.

[caferidiculous]

Does the college send some sort of end of year statement one could use for taxes, or should I do my own math? (we never see any sort of breakdown, but I guess I can request it.) Is this considered HER income? It's not $ she works for--would they send some sort of 1099? That we would claim on our taxes since she is a dependent?