I did a search here and read through most previous threads regarding ROTC scholarships and taxes. I have a question that I did not find an answer to - maybe someone here has had a similar situation? My son's in-state public total cost (Tuition/fees + R/B) is approx $7500 per semester. For fall semester `11, he received scholarships totaling $8,700.00 He received a refund check from his school for $1,200 for the first semester since his scholarships exceeded the cost. He has since (last week) signed papers for a 4-yr campus-based AROTC scholarship. The battalion indicates they will continue paying his R & B. His Hope Scholarship and 2-3 others he received are essentially guaranteed for 4 years as he should not have trouble maintaining the required GPA. So, with the addition of the 4-yr scholarship, he will be seeing an excess of approximately $8k-9k per year. Can he really expect to see a check from his school for $4000 - $4500 a semester on top of his stipend, or is that too much to hope for? I know from reading other posts that his room and board expenses will be taxable..what about the refund checks he gets? Are those taxable as well? I would assume so, but can't find the answer anywhere here. If anyone has insight that would be excellent. Thanks for the help!