Amounts Received as Prizes and Awards

A prize won in a raffle, drawing, television or radio quiz show, contest, or any other event is taxable and must be included below. Any prizes or awards received in goods or services must be included as income at fair market value.

Scholarships and Fellowships

Scholarships and fellowship grants are taxable and must be included below unless they satisfy all of the following conditions:

1. The primary purpose of the grant is to further the recipients education or training; and
2. The grant neither represents payments for past, present, or future services nor payments for services which are subject to the direction or supervision of the grantor (e.g., a fellowship given in exchange for teaching); and
3. The grant is not for the benefit of the grantor.

Residential Rental Value or Allowance Paid by Employer

Enter below either the rental value of a residence furnished by an employer or the rental allowance paid by an employer to provide a home. The rental value of the residence furnished is excludable and should not be reported provided that:

1. The lodging is provided on the business premises of the employer; and
2. The lodging is furnished for the convenience of the employer; and
3. The employee is required to accept such lodging as a condition of employment.

Note: We do not support excludable income.

Other

Enter below the amount of any taxable income for which a place has not been provided elsewhere on the return. Income from sources both legal and illegal is subject to tax.

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