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March 24, 2022
Question

I got $500 in HEERF (CARES) relief as a student at the University of Utah. Do I need to put this on my tax return?

  • March 24, 2022
  • 2 replies
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2 replies

Hal_Al
Employee
March 24, 2022

No.

From page 2 of pub 970:"What's New for 2020 Emergency Financial Aid Grants under the CARES Act. Emergency financial aid grants under the CARES Act for unexpected expenses, unmet financial need, or expenses related to the disruption of campus operations on account of the COVID-19 pandemic, are not includible in your gross income. Because the grant is not includible in your gross income, you cannot claim any deduction or credit for expenses paid with the grant including the tuition and fees deduction, the American opportunity credit, or the lifetime learning credit. See FAQs: Higher Education Emergency Relief Fund and Emergency Financial Aid Grants under the CARES Act."

March 24, 2022

HEERF student grants are not taxable and do not need to be reported on your tax return.

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March 18, 2023

What about in California does consider this taxable income. Does a student that received a HEERF need to file because CA considers this income taxable? 

KrisD15
March 18, 2023

It would depend on your filing status and total income. 

 

CA filing requirements 

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