The information listed below is interpretive and not determinative. The University cannot offer advice on tax matters. Students are urged to consult their Consulate or a U.S. tax professional for further information. There will be no withholding on fellowship stipends paid to U.S. students and permanent residents. The student is responsible for accurately reporting stipend amounts and for making estimated tax payments if appropriate.
Payments associated with teaching and research appointments are subject to withholding.
All students who receive a fellowship or appointment salary should file a U.S. income tax return for each calendar year. Receipts for required books and supplies should be kept to justify appropriate deductions on the tax return. Special Information for International Students Financial aid received by international students is similarly subject to U.S. income tax. For your convenience, a representative from the Social Security Administration will be on campus early in the Fall semester. Students who claim exemption from all or part of this tax based on the benefit of a tax treaty must obtain the appropriate form at the International Students and Scholars Office and forward it to the Payroll Office.