[20020204]97-225EPW_学生资助的联邦税收：概述.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 97-225 EPWUpdated February 4, 2002Federal Taxation of Student Aid: An OverviewLinda LevineSpecialist in Labor EconomicsDomestic Social Policy DivisionBob LykeSpecialist in Social LegislationDomestic Social Policy DivisionSummaryThis report summarizes the current rules regarding federal taxation of financial aidfor students enrolled in colleges, universities, and other postsecondary educationalinstitutions. Most financial aid provides income to students, so the question ariseswhether they must pay federal income taxes on it. Some aid also involves employment,so students may have to pay Federal Insurance Contribution Act (FICA) taxes as well.Scholarships and fellowships (including grants) generally are not taxable if they areused for tuition and required course expenses. Tuition reductions also are not taxed.However, both types of aid are subject to income and sometimes FICA taxes to theextent that they represent payment for services. Neither veterans education benefits norloans are taxable; however, loan amounts that are forgiven or otherwise dischargedgenerally are su