To all recipients of scholarships and grants in 2021:

If you receive scholarship and grant aid that totals more than the cost of tuition, fees, and books in calendar year 2021, you may have taxable financial aid that should be included in your U.S. income tax return. In some cases, this may also be included in state and city income tax returns.

Additional details and a worksheet for calculating possible taxable scholarship are available for:

Tax Filing Information for Students from the United States

Tax Filing Information for International Students

FNIS Instructions