Income from graduate medical school scholarships is tax-exempt income. Therefore, they do not contribute to the income ceiling to be considered in the case of dependent family members and do not have to be declared since no taxes are due. Consequently, since in the year 2021 her daughter has not received other income beyond the scholarship, she can again be considered to be at her expense. Therefore she will be able to obtain the tax deduction in her 730. those for enrollment in the specialization. Your daughter, on the other hand, will not have to file any tax returns since she has no taxes to pay.