We awarded several $2,000 high school nursing scholarships in 2014. Are they to be reported?

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Scholarship payments are not reportable on Form 1099-MISC or any form, although they may be taxable to the student. See page 2 of the IRS 1099-MISC Instructions, under “Scholarships.” The scholarship might be taxable income to the student—specifically if the payments cover more than tuition and fees—but it is the student’s responsibility to report any taxable scholarships on their own tax returns. You might want to provide IRS Publication 970 to the recipients in this regard.
 
The only time you would report a scholarship to the student is when the student must perform specific services for you in order to receive the money—such as serving in the hospital in some way. In such case, then the payments are reportable on Form W-2 as wages.

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