Scholarships and Fellowships

Some scholarships and fellowships may be partially taxable. If the taxpayer received a Form W-2 for the scholarship or fellowship:

1. Add the amount in box 1 to the box 1 amounts from any other Forms W-2
   
   
2. Enter the total on line 1, Form 1040EZ, or line 7, Form 1040A or 1040

A taxpayer who does not receive a Form W-2 for the scholarship or fellowship must still report the taxable portion of the scholarship or fellowship the same way. Write "SCH" and the amount not reported on Form W-2 in the space to the left of line 1 of Form 1040EZ, or line 7 of Form 1040A or 1040.

	To determine if any part of a scholarship or fellowship is taxable, complete the TIP worksheet in Publication 4012. For additional information, see the instruction booklet for Form 1040A or Form 1040, and Publication 970 , Tax Benefits for Education.