If you are a volunteer or an unpaid fellow and you are offered a stipend, fellowship grant, or taxable scholarship, you may have to pay some taxes.  Generally, the amount used for “qualifying educational expenses” is not taxable. These expenses include tuition and required fees, student activity fees, and other related expenses, such as books and supplies. However, the remaining amount not used on “qualifying educational expenses” is taxable. This includes expenses related to room and board, insurance, medical fees, transportation, and other personal or living expenses.   According to the Internal Revenue Service (IRS), stipends may be reported on Form 1040, Form 1040-SR, or Form 1040-NR.