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IR-2022-34, February 15, 2022
WASHINGTON — The Internal Revenue Service today updated its frequently asked questions (FAQs) on Higher Education Emergency Grants.
This updated FAQ adds questions 8 and 9 in FS-2022-11 PDF.
In IR-2021-70, Emergency aid granted to students due to COVID is not taxable, the IRS issued FAQs on how students and higher education institutions should report pandemic-related emergency financial aid grants. These FAQs were subsequently updated on May 18, 2021.
These updated FAQs are being issued to provide general information to taxpayers and tax professionals as expeditiously as possible.
More information about reliance is available.
IRS-FAQ