<p>If your grants are less than your qualified educational expenses (tuition/fees/required books/supplies), and your only other income is WS of $400 ish, then it does not sound as if you need to file. If you want to be sure, one thing you could do is use one of the free file links on the IRS website to run your numbers. It won’t cost you anything and if you find you do not need to file then you don’t have to finish completing the return.</p>
<p>[Free</a> File: Do Your Federal Taxes for Free](<a href=“http://www.irs.gov/efile/article/0,,id=118986,00.html]Free”>Free File: Do your Federal Taxes for Free | Internal Revenue Service)</p>
<p>I would suggest choosing the freefile option from one of the well known companies such as turbotax.</p>