Fellowship Payments

Fellowships, scholarships, and stipends are disbursed in support of personal research or studies. Such payments are often grouped together, for tax purposes, as "non-service fellowship" income, and may include "reimbursements" for travel or other incurred costs, if not deemed genuine University business expenses, i.e.in direct support of University research or scholarship.

Correctly distinguishing between fellowships and reimbursements has important ramifications for tax withholding and reporting as well as for the actual payment procedure.

Nonresident Alien Tax Compliance

Tax withholding and reporting for foreign nationals

Disclaimer

The information contained within this website is provided for informational purposes only and is not intended to provide, and should not be relied on for, tax, legal or accounting advice.  All information in this site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance and fitness for a particular purpose.