我认为仍然可以。Publication 970 p28有两个例子解释了逻辑，将scholarship当作income增加了adjusted qualified education expense，至于income有什么credit可以用是另一回事。
Example 2—Scholarship excluded from income. The facts are the same as in Example 1—No scholarship, except that Judy was awarded a $1,500 scholarship. Under the terms of her scholarship, it may be used to pay any educational expenses, including room and board. If Judy excludes the scholarship from income, she will be deemed (for purposes of figuring her education credit) to have applied the scholarship to pay for tuition, required fees, and course materials. Only $3,000 of the $4,500 tuition she paid in 2021 could be used when figuring her 2021 lifetime learning credit. Her lifetime learning credit would be reduced to $600 and her tax liability after credits would be $986.
这个例子里面Judy付的学费是4.5k。如果1.5k的奖学金不计入income，则表明Judy用它来支付educational expense，这样她实际支付的education expense就只有3k(adjusted education expanse)，lifetime learning credit = adjusted education expanse * 20%，变少了。
Example 3—Scholarship included in income. The facts are the same as in Example 2—Scholarship excluded from income. If, unlike Example 2, Judy includes the $1,500 scholarship in income, she will be deemed to have applied the entire scholarship to pay for room and board. Judy’s AGI and MAGI would increase to $28,900, her tax-able income would be $16,350, and her tax liability before credits would be $1,766. She would be able to use the $4,500 of adjusted qualified education expenses to figure her credit. Judy could claim a $900 lifetime learning credit and her tax liability after credits would be $866.
而假如Judy将1.5k奖学金计入income，则表示她将奖学金用于room and board，而自费4.5k用于学费。这样奖学金交收入税，而4.5k qualified education expense可以拿lifetime learning credit。算出来credit多于income tax，所以是有利的。
综上，学生的是否将scholarship算作income是学生的一个election，影响的是scholarship是否减少qualified education expense，这个election不受学校实际支配的影响
The fact that the public community college applies the scholarship to Judy’s tuition and related fees doesn’t prevent Judy from including the $1,500 scholarship in income.
中美的treaty article 20(b)免税，saving clause可用于RA的情况，irs举的例子就是中国学生，
Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States.
抄博客文字，建议用turbo tax报完在freefillable form里面抄一遍，这样数字不会搞错
IRS本身不卖报税软件，但它与各大报税软件公司组成的Free File Alliance有协议。在大概7万美元的收入上画一条线，这条线以下是70%的纳税人。IRS在其官方网站宣传，Free File Alliance保证至少有一款软件能供这些人e-file，见详细介绍。
为了减少输入、表格计算错误，可以先用其他软件（免费或收费版）导入各种表格，计算出各项income，deduction。可行的话(在付款前)打印出纸质版的税表，再手工输入到freefillable form当中e-file。对于广大持F1签证的RA读者来说，freefillable form可以添加8833表格e-file，相当于用网页输入税表的麻烦代替邮寄税表的麻烦。