Q. Is scholarship money received for room and board taxable when received as payment for being a resident advisor required to live in the dorms?
A. Generally, yes, because room and board (R&B)are not qualified expenses for a scholarship to be tax free.
But it depends on how the scholarship is reported to the student, on the 1098-T, on a W-2, or 1099-Misc or no document at all. Most importantly, it depends on whether the scholarship is "restricted". That is it must be used for R&B. A dorm advisor is most likely so restricted.
