# Enrolled Agent Exam [Part 1] 93, Scholarships, Fellowships, and Educational Assistance

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-93-scholarships-fellowships-and-educational-assistance
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-1-93-scholarships-fellowships-and-educational-assistance.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-04-18T02:03:45+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/d5ae1997-fd15-4892-a0de-83682d6ed100.mp3
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Duration seconds: 187

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: • How to distinguish between tax-free qualified education expenses like tuition and fees, and taxable non-qualified expenses like room and board. • That funds requiring a student to teach or perform research are considered fully taxable compensation for services, not a tax-free scholarship. • The application of the annual exclusion limit of $5,250 for educational assistance benefits provided by an employer. • That only students who are candidates for a degree are eligible for tax-free treatment of their scholarships for qualified expenses. • Why the taxable portion of a scholarship can create an income tax filing requirement for a student, even if they are a dependent. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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