I receive a scholarship and fellowship totaling ~$78k. Of that, $25k is tuition and req. fees (qualified), $8k is healthcare, and $45k is stipend for living expenses.
I always report the tuition and fees (25k) as qualified and the healthcare stipend (53k) as taxable (non-qualified).
1) Has anything changed that make healthcare premiums qualified (note my university does not require us to buy their insurance)
2) If they are non-qualified, can I report the cost of the premiums when I itemize my deductions (my wife and I file jointly and we do itemize).
