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IRS.gov Website
Rev. date: 3/12/2018


Scholarships, Fellowship Grants, and Other Grants

Tax Topic 421
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A scholarship is generally an amount paid or allowed to a student at an educational institution for the purpose of study. A fellowship grant is generally an amount paid or allowed to an individual for the purpose of study or research. Other types of grants include need-based grants (such as Pell Grants) and Fulbright grants.


Tax-Free

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If you receive a scholarship, a fellowship grant, or other grant, all or part of the amounts you receive may be tax-free. Scholarships, fellowship grants, and other grants are tax-free if you meet the following conditions:


Taxable

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You must include in gross income:


How to Report

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Generally, you report any portion of a scholarship, a fellowship grant, or other grant that you must include in gross income as follows:


Estimated Tax Payments

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If any part of your scholarship or fellowship grant is taxable, you may have to make estimated tax payments on the additional income. For additional information on estimated tax, refer to Publication 505, Tax Withholding and Estimated Tax, and Am I Required to Make Estimated Tax Payments for 2018?


Additional Information

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For more information, refer to Publication 970, Tax Benefits for Education, and Do I Include My Scholarship, Fellowship, or Education Grant as Income on My Tax Return?