When did I "receive" this scholarship payment?
- The scholarship was for a semester that began in January 2026.
- Tuition was due in January 2026.
- I paid the rest of my tuition (plus room and board) in December 2025.
- The scholarship first shows up on a statement in November 2025.
My understanding of cash basis accounting is that it is all based on when the money moved.
Was the scholarship received on the tuition due date? On the date I paid the rest of the tuition? On the date it first appeared on a statement.
If I need to show that the scholarship wasn't used to pay room and board (making it taxable), I need to know which year I "received" that scholarship.
