*A special note to scholarship students: Students who are awarded scholarships that exceed tuition and required fees should receive a Form 1042-S in the mail from your academic institution. U.S. tax law considers scholarships to be “earned wages” that are subject to U.S. tax withholding and require the submission of tax forms. If you have used your scholarship for living expenses and tuition, only the amount used for living expenses is taxable. The forms you must file are the same as those for a student who has earned U.S. income, so click “Yes”.