PLAIN LANGUAGE SUMMARY (T.D. 8615) These regulations explain whether scholarships, fellowships, and academic prizes, grants and awards are subject to U.S. taxes when they are received by nonresident aliens. As a general rule, such payments will be taxable, but payments for activities carried out abroad will not be subject to U.S. tax. These regulations do not apply to salaries or other compensation for services. The proposed regulations were originally published on June 15, 1993 and the final regulations were published on August 25, 1995 in the Federal Register. They are generally effective for payments made after 1986, but some specific provisions have different effective dates.