U.S. Citizens & Residents

The Internal Revenue Service (IRS) and state taxing authorities provide certain tax withholding and reporting rules for payments to our U.S. citizen and resident students and scholars.

Salary and wage payments are generally treated different from fellowship, scholarship, or stipend payments. Prizes and awards can also have their own tax rules.

The Tax Department seeks to provide general guidance concerning the appropriate tax withholding and reporting of various types of payments.