Stipends are usually included in the amount in box 5 of the student-athlete's form 1098-T. Sometime they are reported on a form W-2, instead. And, less frequently they are reported on a form 1099-misc.
I'm hearing that yours was not reported on any document. It's still potentially taxable.
"if you do not work, you do not file taxes.." You are correct: that statement is not correct
Q. When scholarship money is named as "Athletic aid payments for cost of attendance", does that qualify as taxable or non-taxable?
A. Athletic aid (and other scholarships) that pay for "cost of attendance" are not taxable. But room and board and other living expenses are not included in "cost of attendance", only tuition, fees, books and other course materials are.
So, assuming the stipends are not already reported on a W-2, 1099-Misc or the 1098-T, you enter it as taxable scholarship, in TurboTax (TT). After entering the 1098-T, you will reach a screen asking if you had any scholarships not reported on the 1098-T. Enter the total stipend amount there.
