Hal_Al
Level 15

Education

Scholarships are generally not considered as support, for the dependent support calculation. 

 

But, it depends on more details about your "state stipend". Why did you get it what did you do to get it, e.g. work on a research project.  Was the stipend reported as taxable income? If so, on what form (W-2, 1099, 1098-T)?

 

If you asking the question because you want to know whether you qualify for the refundable portion of the American Opportunity Credit (AOC), as opposed to whether you qualify as a dependent, the income must be classified as earned income.  Taxable scholarship is not earned income, for that purpose.