### Question
How does ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME define qualified scholarship?


### Answer
Under *26 U.S.C. § 117*, **qualified scholarship** is defined as:

> any amount received by an individual as a scholarship or fellowship grant to the extent the individual establishes that, in accordance with the conditions of the grant, such amount was used for qualified tuition and related expenses

#### Citation:
  - *26 U.S.C. § 117*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

