Q. Is an "ROTC Room & Board Scholarship" taxable?
A. Yes, probably. It depends on what it is that you are calling an "ROTC Room & Board Scholarship".
The stipend that all ROTC cadets receive, and most use for room and board, is not taxable.
Some colleges (not the Dept. of Defense) provide R&B scholarships to ROTC cadets, in addition to the stipend. Those are taxable and usually included in box 5 of the 1098-T.
