Tax Treatment of Scholarship and Fellowship Payments »

 Payment For:

Degree Candidate

Non-degree Candidate

Tuition

Tax Free

Taxable

Fees - Required of all Students

Tax Free

Taxable

Books - Required of all Students

Tax Free

Taxable

Supplies - Required of all Students

Tax Free

Taxable

Supplies - Suggested for Course

Taxable

Taxable

Equipment - Required of all Students

Tax Free

Taxable

Equipment - Suggested for Course

Taxable

Taxable

Room

Taxable

Taxable

Board

Taxable

Taxable

Travel

Taxable

Taxable

Teaching

Taxable

Taxable

Research Services

Taxable

Taxable

Other Services

Taxable

Taxable

Return to Scholarships/Fellowships section 2.2 Qualified Scholarships.

Return to Appendix A.