簡單的說，稅是要報，但是是否應交稅，這是另外的故事，請參考下列說明
獎學金通常是一筆支付學生在教育機構以學習為目的的金額。助學金贈款通常是一筆支付或補貼給個人做學習或研究的金額。其他類型的贈款包括基於需求的贈款（例如，佩爾贈款）
免稅
如果您收到獎學金、助學金贈款或其他贈款，您收到的全部或部份金額可能免稅。如果您合乎以下條件，獎學金、助學金贈款或其它贈款將可免稅：
- 您是一名在一所擁有正規教師和教學課程，並定期招收學生以及從事教育工作的教育機構的學位候選人；並且
- 您收到的獎學金或助學金是用於支付教育機構註冊及求學所需的學費、雜費、或用於教育機構的費用、書籍、用品、和課程所需的設備。
應課稅
您的總收入必須包括：
- 雜費支出金額，如食宿，旅行，和選擇性設備
- 接受獎學金或助學金贈款條件下的教學，研究，或提供其他服務收到付款金額。
- 但是您不需要將任何在國家衛生服務隊獎學金，或軍隊衛生專業獎學金及財務資助計劃要求您的服務而收到的金額包括在總收入中, 或全麵的學生工作學習服務計劃（第448(e）節如定義1965年高等教育法）由工作大學經營。
如何報告
通常情況下，您應按以下程序申報必須納入總收入的獎學金、助學金贈款或其他贈款：
- 如果提交1040表或 1040-SR表（英文）, 請將應稅部分列入您報稅表第1a行的總金額中。如果應納額沒有在W-2報告，請在第 8 行中輸入（附上 附表 1（1040表） PDF)。
- 如果提交1040-NR (英文)表，請在第8行報告應納稅額（附上附表1（1040表））。
預估稅付款
如果您的獎學金或助學金的任何一部份需要課稅，您也許必須支付此額外收入的預估稅款。如需預估稅的額外資訊，請參閱505號刊物【預扣稅及預估稅】(英文)以及 我是否要繳預估稅？ (英文)。
更多資訊
有關更多的資訊，請參閱970號刊物【用於教育的稅務福利】(英文) 以及 我是否要在稅表上將獎學金、助學金或教育贈款作為收入？(英文)。
Enter the amount of any college grant and scholarship aid that you (and if married, your spouse) reported as income to the IRS for 2024
Most students leave this question blank because most scholarships and grants are not taxable, unless those award amounts exceed the total amount the student paid for tuition, fees, books, supplies, and required equipment. Typically, this isn’t the same amount as the adjusted gross income (IRS Form 1040, line 11). This entry can be left blank if it does not apply.
Generally, you report any taxable portion of a scholarship, a fellowship grant, or other grant as part of the "Wages, salaries, tips" line of your tax return. If you’re not sure if your grants or scholarships were taxable, use the IRS Interactive Tax Assistant to determine if your scholarship, fellowship, or grant count as income on your tax return.
Types of grants and scholarships that might have been reported to the IRS include the following:
Grants
Scholarships
Waivers/remissions
Fellowships/assistantships (grant or scholarship portions)
AmeriCorps education awards and living allowances
AmeriCorps interest accrual payments (for student loan interest that accrued during your AmeriCorps term of service)
Round to the nearest dollar. Don’t include commas or decimal points.
Do I include my scholarship, fellowship, or education grant as income on my tax return?
This interview will help you determine whether the educational assistance you received is taxable. If you attended more than one educational institution and the funds were used for expenses other than qualified education expenses, run the interview separately for each educational institution.
Information you'll need
Type of educational assistance received.
Terms of the scholarship as to what expenses the funds can be applied toward.
What kinds of expenses that were paid from funds received.
Timeframes of attendance.
The tool is designed for taxpayers who were U.S. citizens or resident aliens for the entire tax year for which they're inquiring. If married, the spouse must also have been a U.S. citizen or resident alien for the entire tax year. For information about nonresidents or dual-status aliens, please see International taxpayers.
