Detail Tax Practice Corner   Oleh:  Hopkins, James M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 211 no. 5 (May 2011), page 56-57. Topik: Scholarships & Fellowships; Higher Education; Tax Preparation Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Tax preparers may have problems determining the dependency status of a student who lives with, but is not the child of, a taxpayer, especially when the student has proceeds from a scholarship or tax-deferred education account or loan. While this is not a common situation, such a scenario may require deeper consideration of the source of the funds. College scholarships for tuition and fees to enroll in or attend an eligible educational institution and for course-related fees, books, equipment and supplies required for its courses are considered tax-free to the student and not included in income. However, scholarships or portions of them received for room and board, travel, research, clerical help or equipment not required for enrollment or attendance must be included as earned income. Regardless of relationship to the taxpayer, a student who obtains a loan in his or her name and uses the proceeds to pay college expenses must count the proceeds as student-provided support. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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