What is tax-free educational assistance for the Series EE or I Bond interest exclusion?

Tax-free educational assistance for the Series EE or I Bond interest exclusion includes the following:

• A tax-free scholarship or fellowship grant
• Veterans' educational assistance
• Employer-provided educational assistance (that's not included in Box 1 of your W-2)
• Payments, waivers, or reimbursements of educational expenses under a Qualified Tuition Program (QTP)
• Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance

Do not include nontaxable educational benefits paid directly to, or by, the educational institution.