Scholarships are a hybrid between earned and unearned income. It is earned income for purposes of the $12,950 filing requirement and the dependent standard deduction calculation (earned income + $400).. It is not earned income for the kiddie tax other purposes (EIC, IRA contributions or additional child tax credit).
New for 2022, the income goes on line 8r of Schedule 1. In the past it went on line 1 of form 1040 with the SCH notation. There is no change in treatment (it's earned income for the standard deduction).
