Income Codes (continued)

Income Code 16—Scholarship or Fellowship Grants

International students and scholars often receive scholarships, fellowships, grants, and assistantships from U.S. sources. These grants and waivers fall into one of three categories:

• Money received for (or a waiver of charges for) tuition, fees, books, and/or supplies
• Money received from a domestic payer for (or a waiver of charges for) room and board if paid with no requirement to perform services
• Money received (or a waiver of charges) on condition that the recipient perform services such as teaching or research