Are scholarships taxable to the student receiving them?

If you are a degree candidate and if the financial aid (includes scholarship and fellowship) is for tuition fee, other fees, books, supplies and equipment, then it is not taxable. For a degree candidate aid for boarding and travel are taxable.

If you are not a degree candidate, then all the financial aid is taxable.
You must use Worksheet 1-1 in Chapter 1 of Publication 970 to figure out the taxable amount.