NOTE that independent research and research assistantship programs (such as Sophomore Science Scholars, Junior Research Scholars, Presidential Scholars, etc.) are NOT considered employment. Stipends are issued and taxed differently than employment wages.
Your award may be considered taxable income. Please refer to IRS Publication 970 for detailed information on the taxability of awards (available on the IRS web site at: http://www.irs.gov/uac/Tax-Benefits-for-Education:-Information-Center). You may also consult with a tax professional or call the IRS help line at 1-800-829-1040 (be sure to tell them your question pertains to a stipend or grant payment issued to you by your college so that they can direct you to the appropriate person). UGAR cannot assist in determining whether your award is subject to tax.
This is NOT applicable to students who are U.S. citizens or permanent U.S. residents
International students (non-U.S. resident foreign citizens) who have a social security number and have been awarded a grant or research stipend may have the option of filing for an exemption from the 14% foreign tax withholding on their stipend payments, depending on whether or not your country of citizenship has an appropriate tax treaty with the U.S.
It is up to you to determine if your country holds a tax treaty with the U.S.
Here is the process by which you should submit your W8-BEN for it to apply to payments made through the Undergraduate Research Office:
The Accounts Payable Office (646-3878, blitz "Accounts Payable") or the Office of Visa and Immigration Services (646-3474, blitz "Visa and Immigration Services") can help you determine if your country has a tax treaty. If there is no tax treaty, or if you do not have a Social Security Number, your stipend will be taxed 14%. The Office of Undergraduate Research cannot provide tax advice or assistance beyond including your W8-BEN with each payment request, provided you submit the form to us.
Last Updated: 4/12/16