Q. Are taxable scholarships filed as earned income?
A. Yes. Or, more accurately, mostly yes.
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). It is not earned income for the kiddie tax and other purposes (e.g. EIC). For grad students and post grad fellows, scholarship, stipend and fellowship income is earned income ("compensation") for IRA contributions.
The amount you were "refunded" isn't necessarily the taxable amount. You have to consider out of pocket expenses (books and computer), amount used to claim a credit (by parent or student) and the fact that room & board are not qualified expenses.
