It is further agreed by the institutions and organizations subscribing to the above resolution that a copy of this resolution should accompany every scholarship, fellowship, traineeship, and assistantship offer. Supplementation of fellowships and traineeships funded by federal, state, or private agencies is restricted by the limits set forth by the particular agency. Recipients of these awards should consult the appropriate agency for complete information. Amounts spent on fees, tuition, or required course expenses are not taxable. Nonetheless, these individuals may be required to make estimated quarterly tax payments and to report the income on their tax returns.
Some international students have taxes withheld directly from their checks.
Several workshops regarding tax preparation are held during Winter Quarter. The Graduate Student Support Office at 1228 Murphy Hall, 825-1025, can provide information and answer questions about UCLA fellowship tax withholding and reporting for all graduate students and scholars.