ROTC Scholarships

[lbones]

I have a client that has gone to college via the ROTC scholarship program.  1098T shows in box 1 $42,212 in tuition and related expenses.  Box 5 shows $61,840 in scholarships and grants.  My understanding is that the stipend he receives each month is not taxable but that his housing allowance (which is part of the scholarship) is as he lives off campus which would make some $19k plus taxable income for him.  Am I interpreting this correctly?  I am unsure of the nuances of the ROTC scholarship program or is there none and they are handled just like all the others

[qbteachmt]

Did you ask the googles:

https://www.irs.gov/pub/irs-utl/oc-freetaxguideformilitarymembers.pdf

https://www.defense.gov/ask-us/faq/Article/1774777/can-a-reserve-officers-training-corps-rotc-schola...

https://ttlc.intuit.com/community/retirement/discussion/is-army-rotc-money-taxable/00/595846