No Work Requirement

Tuition assistance that is not specifically related to a work may be excluded from gross income as a qualified scholarship or fellowship. A scholarship or fellowship is excludable from gross income if the recipient is a degree candidate at Duke and the assistance is for tuition.

For more information about tuition assistance, see Undergraduate Tuition Assistance.

IRS References: Publication 520

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* Definition of tuition – tuition, fees to enroll, books, supplies and required equipment.