Enter as scholarship income.
In TurboTax (TT), enter at:
Federal Taxes Tab (Personal for H&B version)
Deductions & Credits
-Scroll down to:
--Education
--Education Expenses and Scholarships
After entering your 1098-T (or answering no to having a 1098-T, answer yes to qualifying for an exception [that gets you to the entry screens]). You will have to go thru the whole education interview to get to the scholarship screen. At the scholarship screen, enter the amount of the stipend. When asked if any was used for room and board, answer yes. Then enter the amount you want to be taxable (usually all of it), in the pop up box. R&B are not "qualified expenses". So, this is how you tell TT that it is taxable. Note the wording at that screen “or other expenses”. You didn’t have to literally use the stipend for R&B.
It goes on line 8r of Schedule 1 (that line is new for tax year 2022).
