Scholarships and Fellowships – Full-time Duke Students

A wage received by a student for work is taxable income. When the income is not work related it is considered a scholarship or fellowship. A scholarship or fellowship is non-taxable income if:

• The recipient is a currently enrolled degree student at an educational institution.
  
  
• The payment is for tuition and fees to enroll in an educational institution or for books, supplies, and equipment that are required for courses at the educational institution.
  
  
• Awarded and reported through a University financial aid office.

 

Direct Reimbursement

Direct reimbursements to students for tuition paid to another school will be considered the same as payments to another university and treated as a scholarship.

If you have any questions as to the taxability of a specific plan, please contact the Corporate Tax Director at 684-2006.

No Work Requirement

Tuition assistance that is not specifically related to a work may be excluded from gross income as a qualified scholarship or fellowship. A scholarship or fellowship is excludable from gross income if the recipient is a degree candidate at Duke and the assistance is for tuition.

For more information about tuition assistance, see Undergraduate Tuition Assistance.

 

IRS References: Publication 520

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* Definition of tuition – tuition, fees to enroll, books, supplies and required equipment.