Frequently Asked Questions Higher Education Emergency Relief Funds (HEERF) HEERF I Current: Do I have to report the Higher Education Emergency Relief Fund I (HEERF I) grant on my income tax return? Do I have to report the Higher Education Emergency Relief Fund I (HEERF I) grant on my income tax return? For information on reporting the HEERF I grant, please visit the IRS website. Please contact your tax preparer if you have additional questions.Keywords: ×