[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-324878-105":59,"doc-detail-324878-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","uncertainties-remain-on-taxability-of-scholarships-and-fellowships","UNCERTAINTIES REMAIN ON TAXABILITY OF SCHOLARSHIPS AND FELLOWSHIPS","","A conference agreement summary of H.R. 3838’s tax reform leaves unresolved questions about whether scholarships and fellowships are taxable, which grants fall under the rule, and how IRS rulings may clarify remaining gray areas. Although effective dates are specified and non-retroactivity to last September is affirmed, uncertainty persists about whether “granted” refers to awards or actual disbursements. The changes may create inequities tied to tuition costs, family income, and recordkeeping requirements for tuition, books, and required fees. The legislation’s scope also raises doubt about federal assistance treatment.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/uncertainties-remain-on-taxability-of-scholarships-and-fellowships/324878/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/uncertainties-remain-on-taxability-of-scholarships-and-fellowships/324878.png","ImageObject",300,407,{"name":92,"@type":93},"Genevieve","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-02","2026-09-21",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why are uncertainties remaining about the taxability of scholarships and fellowships?","Question",{"text":112,"@type":113},"The conference agreement summary clarifies some items but leaves open questions about which grants would be taxable under the legislation and how many would be taxable this year, with additional details potentially requiring IRS rulings.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What does the agreement say about retroactivity to last September?",{"text":117,"@type":113},"It specifies effective dates for most provisions and surprised advocates by stating that taxability of scholarships and fellowships would not be made retroactive to last September.",{"name":119,"@type":110,"acceptedAnswer":120},"How could the legislation affect different students differently?",{"text":121,"@type":113},"Students whose grants exceed tuition, fees, and course-required expenses could face taxes, creating differences between students at high-tuition private schools and those at lower-cost public universities, and potentially impacting students with earned income.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},324878,1790794057,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":24,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},1374391974585,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Vol.14,No.171                          Friday,September 5,1986  \n# UNCERTAINTIES REMAIN ON TAXABILITY OF SCHOLARSHIPS AND FELLOWSHIPS\n\nStudents who received scholarships and fellowships last year would not have topay taxes on them,as higher education lobbyists had feared,according to asummary of the conference agreement on H。R。3838,the tax reform legislation.  \nReleased this week by the Joint Committee on Taxation,the 80-page summaryclarifies some details left open as the conferees Aug.16 ended their work on  \nH。R。3838,which still is awaiting final congressional approval.Stil1,manyquestions remain,among them uncertainties about what grants would be taxableunder the legislation and how many would be taxable this year.  \nThe summary\"leaves a whole gray area in terms of language,\"said DallasMartin,executive director of the National Association of Student Financial AidAdministrators.\"Some questions may be answered in the final bill,\"he said,but\"some of these things may not be resolved until we have rulings from theIRS.\"  \nThe summary specified effective dates for most of H.R。3838's provisions,andpleasantly surprised higher education advocates by specifying that the taxa-bility of scholarships and fellowships would not be made retroactive to lastSeptember,which many lobbyists had feared.  \nIntent Unclear      Instead,the summary states that the provision would applyto those fellowships and scholarships\"granted\"by Aug.16,but whether thatrefers to grants awarded or actually disbursed by that date is uncertain.  \n\"Very few\"students would be affected this year if the tax applied only tothose notified of awards after Aug.16,Martin said.If,however,the pro-vision applies to award disbursements,the tax would apply to most grantsawarded for the coming academic year,he said.  \nAnother uncertainty is what types of grants are to be taxable under thelegislation.  \nTax exemptions under H.R。3838 would be\"1imited to degree candidates,and toamounts required to be used for tuition and course-required fees,books,sup-plies and equipment;thus,additional amounts for room,board or incidentalexpenses are not excludable\"from taxable income,says the summary.  \nIt specifies that teaching assistantships and research grants,including feder-al grants requiring federal service in exchange,are not to be tax-exempt.Itis unclear,however,whether federal assistance under most federal studentassistance programs,is to be included.(more)  \n(0  \n# UNCERTAINTIES REMAIN ON SCHOLARSHIPS AND FELLOWSHIPS(Cont.)\n\nRegardless of how far-reaching H。R。3838 is in eliminating tax deductibility,students from very poor families,teaching assistants and older,workingstudents stand to lose the most under the scholarship provision,Martin said.  \nBecause grant money spent on tuition,fees and books would remain tax-exempt,the tax would apply to students whose grants exceed those expenses.Thus,Martin noted,two students receiving the same grants would be treated verydifferently if one attended a high-tuition private school and the other aninexpensive public university.\"There's a real inequity there,\"Martin said.  \nThe tax also would hit students with earned incomes harder,as removing a taxexemption affects only those who record enough eligible income to be subject totaxation.The student who receives large grants and also earns a significantamount of his funds from summer and part-time work would be hit hardest of all.  \n\"The students with the greatest need,from the poorest families,may be hurtthe most,\"Martin said.  \nGraduate students with outside jobs or teaching fellowships also would be af-fected,as would older,married students with high total family income,hesaid.  \nAnother effect of the legislation would be to force students to keep carefulrecords,as they would have to prove money qualified for an exemption was spenton tuition or books,Martin noted.They also would have to prove the books orequipment were required for a class.  \nMartin is\"optimistic\"that some of those uncertainties will b","cbCaimSN3z7bOBJO","https://ap.wps.com/l/cbCaimSN3z7bOBJO","pdf",1166756,"English","# UNCERTAINTIES REMAIN ON TAXABILITY OF SCHOLARSHIPS AND FELLOWSHIPS\n## UNCERTAINTIES REMAIN ON SCHOLARSHIPS AND FELLOWSHIPS (Cont.)\n# CARNEGIE TO ANNOUNCE FORMATION OF PLANNING GROUP FOR TEACHING BOARD\n# UNIVERSITY RESEARCH TARGETED IN SUIT AGAINST DEFENSE DEPARTMENT","[{\"question\":\"Why are uncertainties remaining about the taxability of scholarships and fellowships?\",\"answer\":\"The conference agreement summary clarifies some items but leaves open questions about which grants would be taxable under the legislation and how many would be taxable this year, with additional details potentially requiring IRS rulings.\"},{\"question\":\"What does the agreement say about retroactivity to last September?\",\"answer\":\"It specifies effective dates for most provisions and surprised advocates by stating that taxability of scholarships and fellowships would not be made retroactive to last September.\"},{\"question\":\"How could the legislation affect different students differently?\",\"answer\":\"Students whose grants exceed tuition, fees, and course-required expenses could face taxes, creating differences between students at high-tuition private schools and those at lower-cost public universities, and potentially impacting students with earned income.\"}]","UNCERTAINTIES REMAIN ON TAXABILITY OF SCHOLARSHIPS AND FELLOWSHIPS | PDF",1789969109,13]