It is NOT intended to be used to determine immigration issues. Students may be awarded scholarships. A scholarship is taxable to the extent it exceeds the amount paid for tuition, books and required fees. Tax relief may be available to students who are eligible for tax treaty benefits. Students may be employed with certain restrictions.
Wages are taxable.
Tax relief may be available for students who are residents of treaty countries. Qualified students are exempt from FICA tax. I-20 Student employees must have a Social Security number. A student may receive wages subject to the employment restrictions below. A student may receive a scholarship subject to the study restrictions below.