1099-MISC college scholarship

[Taxes_Are_Fun]

My college child got form 1099-MISC from a college he attends for a scholarship he received from his college. Is this still considered income despite the fact that the condition for this scholarship was to fully spend it on educational trip to a summer study abroad program at a European university? The scholarship covered tuition fees in Europe, room and board, and travel to and from the abroad university.

[LeticiaF1]

When scholarship income exceeds the cost of room and board plus tuition and related expenses, it becomes income to your child.  If this is the only income and the total amount is under the filing requirement amounts, then there is no need to file a return. 

Filing requirement 

Scholarship, fellowship or education grant