COVID-19 Relief Grant ?

You usually don't enter it.

Question: Are emergency financial aid grants to students under the HEERF program
considered taxable income?
Answer: No. Emergency financial aid grants made by a federal agency, State, Indian
tribe, higher education institution or scholarship-granting organization (including a tribal
organization) to a student because of an event related to the COVID-19 national
emergency are not included in the student's gross income. For more information, please
see the Internal Revenue Service (IRS) bulletin Emergency aid granted to students due to
COVID is not taxable (March 30, 2021).

Reference: https://www2.ed.gov/about/offices/list/ope/arpfaq.pdf

Other references:

https://www.nerdwallet.com/article/loans/student-loans/emergency-food-housing-college  https://www.nerdwallet.com/article/loans/student-loans/financial-help-college-students  Covid college relief

https://www.irs.gov/newsroom/emergency-aid-granted-to-students-due-to-covid-is-not-taxable  Not taxable.

https://www.irs.gov/newsroom/faqs-higher-education-emergency-relief-fund-and-emergency-financial-aid-grants-under-the-cares-act Cannot claim credit if money used to pay tuition