Is a Grant for Business Taxable Income?

People who aim to start a business do not always have to beg for loans from banks that impose high interest. Unfortunately, many citizens are not aware that they can actually gather enough capital for their business through business grants. This is advantageous because it presents an alternative to paying huge debt to private banks and financial institutions. Business grants are different from business loans in that those who receive them do not have to repay them.

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Scholarships, Fellowships and Grants

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According to the Internal Revenue Service and the U.S. Department of the Treasury, institutions that issue financial assistance in the form of fellowships, scholarships and financial aid are not forced to report them to the IRS. Business grants are exempted from tax, under allowable conditions, since business owners contribute to the improvement of the country's economy. However, nonresident aliens, based on the Internal Revenue Code Section 117, must report those through Forms 1042 and 1042-S, regardless of the amount to be issued. This is under the assumption that the source of funding is within the United States.

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Grants to Nonresident Aliens

When nonresident aliens living in the United States receive scholarships, fellowships and grants from non-U.S. sources, the amount they receive is not taxable. In such cases, nonresident aliens are not required to report to the Internal Revenue Service.

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Access to Business Grants

Since every business would like to have a business grant, the application process can be rigid. Business owners who are interested in getting financial aid through business grants need to come up with a proposal that they must submit to an institution that would issue the grant. Requirements vary depending on the specific needs of those issuing the grants.

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Business Grants and the Economy

In a way, business grants serve as a win-win solution for business owners and the U.S. economy in general. Even when the U.S. government gets no direct benefit from these funds, the building of businesses in this way helps to stimulate the economy and generate exponential growth, which results in more income for the government to tax. However, business owners must ensure the sustainability of their enterprise in order to receive these funds.

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