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IRS Tax Map 2008
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Frequently Asked Tax Questions

Interest/Dividends/Other Types of Income - Grants, Scholarships, Student Loans, Work Study


Rev. date: 1/2010


I received an academic scholarship that is designated to be used for tuition and books. Is this taxable?

previous topic occurrence Grant next topic occurrence
previous topic occurrence Scholarships and Fellowships next topic occurrence
previous topic occurrence Taxable and Nontaxable Income next topic occurrence
previous topic occurrence Tuition next topic occurrence

Qualified scholarships and fellowships are treated as tax-free amounts if all of the following conditions are met:
  1. You are a candidate for a degree at an educational institution.
  2. Amounts you receive as a scholarship or fellowship are used for tuition and fees required for enrollment or attendance at the educational institution, or for books, supplies, and equipment required for courses of instruction.
  3. The amounts received are not a payment for your services unless required by the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program.