Q. Does the first first 3 months of 2022 rule apply to scholarships, as well as ed credits?
A. It does not appear to be specifically covered in Pub 970. But, I think you're safe in relying on the fact that Pub 970 applies the 3 month rule to all other education related tax benefits. Your grant money was received in 2021 and spent on qualifying expenses in 2021, including expenses for the first 3 months of 2022. Nowhere does Pub 970 say it doesn't apply.
