My son has been awarded a 4-year AROTC scholarship. He will be using it for tuition, so that is not taxable. His university has awarded him a room and board scholarship, so that is non-taxable. I understand that he will also be receiving a $1,200 year book allowance, and a $300/month stipend for the first year. Is any of that subject to taxes? We need to plan ahead. Thank you!