Deductions & credits

 

For purposes of the Standard Deduction, the IRS treats scholarships as Earned Income.  For all other purposes (including the Kiddie Tax), it is unearned income.

 

However, how much is the scholarship income and income from the 1099-Q?  It sounds like he is going over the $12,200 limit anyways.

 

And yes, if he has "taxable income" on Line 11b of his Form 1040,  his MAGI is added to your "Household Income" for purposes of the Premium Tax Credit (From 8962/1095-A).