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Deductions & credits
If you receive the fellowship to perform research (or study or training) it's considered a fellowship and not eligible for the exclusion. If you receive it to give lectures or teach, it would be compensation for personal services and eligible for the exclusion.
See for more details here:
https://www.irs.gov/Individuals/International-Taxpayers/Fulbright-Grants
‎June 5, 2019
11:48 AM