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Get your taxes done using TurboTax
If your son has any Qualified Education Expenses, he could enter his Fellowship as Scholarship Income to offset these expenses.
If not, you are correct that he could report the income as 'Other Reportable Income' in the Miscellaneous Income section.
Travel and relocation expenses are not deductible expenses since the tax law changes in 2018 (except for military), nor would they be considered qualified education expenses.
Health Insurance Premiums are an Itemized Deduction, under Medical Expenses.
Click this link for more info on Fellowship Income.
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‎April 5, 2021
7:33 PM