通常不用算

If your scholarship or grant was for study or research in the pursuit of a degree, the money used to pay your qualified tuition and related expenses isn’t taxable.

However, scholarship or grant income is taxable if:

• The scholarship or grant was for general living expenses to a non-degree student.
• The grantor requires you to perform services in return for granting the scholarship or grant.
• The grantor requires you to pursue studies, research, or other activities mainly for the benefit of the grantor.
• The scholarship or grant has a condition that you perform past, present, or future services for the grantor.
• The services you perform are subject to the direction or supervision of the grantor.