Q. Do I need file taxes for my student separately also?
A. No.
Scholarships are a hybrid between earned and unearned income. It is earned income for purposes of the $13,850 filing requirement and the dependent standard deduction calculation (earned income + $400). The $1250 threshold does not apply.
It is not earned income for the kiddie tax and other purposes (e.g. EIC). For undergrads, it is not earned income ("compensation") for IRA contributions.
