My cadet is currently contracted ARMY at VMI, but not on a ROTC scholarship. As it is tax time, I am asking if anyone in the forum knows whether or not the month contract stipend is considered "income" for tax filing purposes. The past two years my cadet did not receive a W-2 from the army. I am not looking for specific tax advice, just wondering if anyone knows if the monthly stipend is considered "scholarship" money or if it is "income." When another of my children was at USMA there was always a W-2 as that was an active duty designation. Any information would be helpful. Thank you.