What is IRS Form 1040 Schedule 1?
Also, many tax treaties don’t permit an exemption from tax on scholarship or fellowship grant income unless the income is from sources outside the United States. For more information about tax requirements for scholarships and fellowships, see Pub. Scholarship and fellowship grants are reported in box 2 of Form 1042-S. Generally, enter the amount of scholarship and fellowship grants from U.S. sources and not reported on Form W-2, reduced by the total amount exempt by treaty. See Line 8q under…