scholarship exceeds tuition on a grad student is that reportable income?

[dkh]

Here is link to IRS info that may help  https://www.irs.gov/taxtopics/tc421

and this is what Google says 

How do I know if a scholarship is taxable?

In general, scholarship funds cannot be treated as taxable income as long as you're (a) pursuing a degree and (b) using the funds for tuition, fees or anything else that the IRS considers a “qualified education expense.” Those include books and supplies that are required for your program of study.

[itonewbie]

Agree with @dkh.  You may like to find out a bit more from your client what that "scholarship" consists of.  Perhaps there's a taxable stipend or service element?  But then again, I'd think most institutions are on the ball with their reporting.