All scholars supported by semi-monthly payments through the payroll system must have on file in the Stanford Payroll Office a U.S. social security number and an Employee s Tax Data form. Funds received by scholars , regardless of the source, are subject to U.S. Federal and California State income tax law.
All support is subject to taxation.
The amount of tax varies according to total income, dependency status, treaty status for international students, and individual circumstances. Funds that are paid semi-monthly through the Stanford payroll system will be subject to tax withholdings. Fellowship and traineeship stipends paid to U.S. citizens and permanent residents are not subject to withholding but are considered taxable income and must be reported. In addition, tuition paid by the University or the School of Medicine for the scholar supported by stipend or outside support may be taxable income and must be reported. International scholars are subject to U.S. federal tax laws, with modifications depending on treaty agreements with some foreign governments.