1) Line 21 of Form 1040 for 2017 and earlier is "Other Income". For 2018, the revised Form 1040 Line 21 is "Amount Applied to 2019 Estimated Taxes".
2) Per Publication 970, scholarships are 100% taxable income if student is NOT a degree candidate at an eligible educational institution. "Other Income" is included in line 1 of 2018 Form 1040. Amount of scholarship is entered on "Dotted Line of Line 1" and labeled "SCH <Amount>" because scholarship income is NOT subject to social security withholding. Refer to Worksheet 1-1 of Publication 970.
