You also asked this issue, here:

https://proconnect.intuit.com/community/lacerte-tax-discussions/discussion/where-do-i-input-an-inter...

In that topic, you saw the various questions that were asked to draw out more about the specifics of the other person's issue. Here is what I replied to you, in the other topic:

You can search the web, such as:

https://www.irs.gov/taxtopics/tc421

A scholarship is given to offset qualified education expenses. That is why it is not taxable. It does not include an offset of living expenses.

"Stipend" is often the word used because the provider either doesn't have to, or doesn't know they should have, put this person on Payroll as an employee. That would depend on State Labor regulations and the program that student was involved in.

Here is a nice explanation: "A scholarship/fellowship used for expenses other than qualified expenses is taxable income. Taxable scholarships are generally referred to as stipends and are payments for which no services are rendered or required. Examples of stipends are payments that can be used for living and incidental expenses such as room and board, travel, non-required books and personal computers, etc."

I found that here: https://taxdepartment.gwu.edu/taxation-scholarships-fellowships-stipends-0

If services are provided, that is regular taxable income

Housing and Food costs are not expense unless they fall under the business provisions. For instance, what do you mean by "50% food?" What do you mean by housing? What does "out of town" mean? Have you compared the taxpayer's scenario to the IRS business travel rules specific to 2021?