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.
