Publication 520 |
2001 Tax Year |
Introduction
This publication covers the rules for scholarships, fellowships,
and tuition reductions. These amounts are tax free if they meet the
rules discussed in this publication.
This publication also discusses the estimated tax rules and some of
the special rules that apply to U.S. citizens and resident aliens who
are studying, teaching, or researching abroad under scholarships and
fellowships.
This publication does not discuss certain items that are
covered in other publications. These include:
- Student loans that were canceled or forgiven. See
Publication 525,
Taxable and Nontaxable Income.
- Scholarships and fellowships paid to nonresident aliens. See
Publication 519,
U.S. Tax Guide for Aliens.
First | Next
Publication Index | IRS-Forms Main | Home
|