And when I see a taxable undergraduate scholarship, my first thought is football player.  It's fiction to call that unearned income, but at least there are no FICA taxes involved.  These days, some college athletes are cleaning up with NIL payments -- money they earn individually or the team earns collectively for "Name, Image and Likeness" use.  In a few years I expect to see stories about players who spent all of it before figuring out how much to set aside for taxes.