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Guide for Completing Form 8823 - page 50 / 197

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included as annual income. However, if such childcare is paid by a non-custodial parent in lieu of all, or part, of child support payments, then it should be included in income.

*Educational Scholarships or Grants*

*The treatment of educational scholarships or grants is dependent on whether the student is receiving Section 8 assistance.

Not Receiving Section 8 Assistance

All forms of student financial assistance, no matter how it is used, are excluded from annual income. Financial assistance includes grants, scholarships, educational entitlements, work study programs, and financial aid packages. It doesn’t matter whether the assistance is paid to the student or directly to the educational institution.

Receiving Section 8 Assistance

All financial assistance received from the following sources in excess of tuition is includable in income.

  • 1.

    The Higher Education Act Assistance under the Higher Education Act of 196531, including Pell Grants, Federal Supplemental Educational Opportunity Grants, Academic Achievement Incentive Scholarships State assistance Partnership Program, the Robert G. Byrd Honors Scholarship Program, and the Federal Work Study programs.

  • 2.

    Private sources (nongovernmental) of assistance, including assistance provided by a parent, guardian or other family member, whether residing within the family in the section 8 assisted unit or not, or from other persons not residing in the unit.

3. Institutions of higher education, when the specific institution and scholarship amount are referenced. An institution of higher learning provides education beyond high school (or equivalent), is accredited (or has reaccreditation status), is legally authorized to provide a program of education beyond the high school level, awards a bachelor’s degree or provides a two-year program that is acceptable for full credit towards such a degree, The institution may be public or nonprofit.

Institutions of higher education also includes any school providing education beyond high school (or equivalent),that is accredited (or has reaccreditation status), is legally authorized to provide a program of education beyond the high school level, which provides not less than a one year program of training to prepare students for gainful employment in a recognized occupation. The institution may be public or nonprofit.

Finally, an institution of higher learning includes public and nonprofit private educational institutions in any state that, in lieu of providing education beyond high school, admits students who are beyond the age of compulsory school attendance in the state in which the institution is located.

Financial assistance received from one of the sources above, in excess of tuition, is not includable in income if either of the two following exceptions is applicable:

31

See 20 U.S.C. 10001 et seq.

4-19

Revised October 2009

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