Qualified Scholarship

Qualified Scholarship

Qualified Scholarship means:
any amount received for:

1. tuition and fees to enroll at or attend an educational institution, or.

2. fees, books, supplies, and equipment required for courses at the educational institution. Amounts used for room and board do not qualify. A candidate for a degree can exclude.

from income amounts received as a qualified scholarship. Exclusions for qualified scholarships or qualified tuition reductions do not apply to payments for teaching, research, or other services that the student is required to perform. Former IRC (check if this IRC provision is current here) §117.


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