____ You have not excluded from income payments that represent compensation for past, present or future services.
____ You have not excluded from income amounts you received that cannot be established as either a scholarship or fellowship grant.
____ You have not excluded from income any amounts you received for study or training if it was actually compensation for services you performed primarily for the grantor's benefit or toward the fulfillment of a contract undertaken by the grantor.
____ You have not excluded tuition reductions furnished by an educational institution to an employee or a relative of an employee when the education is at the graduate level.
____ You have not excluded amounts received for services such as room, board, laundry and similar services. Only amounts for qualified tuition and related expenses such as fees, books and supplies are excludable.
____ You have not excluded amounts which were included in you scholarship or fellowship for travel, research, clerical help and/or equipment.
____ You have not excluded Federal grants for tuition and related expenses received with a requirement for future service as a federal employee.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
