Income Tax
University Tax Id #21-0634501
* * IMPORTANT * *
Questions about tax liability, tax law, tax treaty benefits, exemptions, deductions, etc. can not be answered by any staff of the Graduate School.
Please direct all inquiries to the IRS (www.IRS.gov; 1-800-829-1040) and/or an independent tax agent.
Explore the links to the right for information you may find useful.
* * ALL INCOME IS SUBJECT TO FEDERAL INCOME TAX * *
US Citizens and Permanent Residents...
Although scholarship and fellowship income is taxable, the IRS does not require the University to report this type of income or to withhold federal income tax from this type of income.
Consult your personal tax adviser to discuss making estimated tax payments for the taxable portion of your fellowship income.
It is important to keep records and save the information you will need in order to prepare your personal annual tax return, such as your last pay statement, records of all quarterly tax payments remitted and your W-2 form (if any).
Scholarship/Fellowship Income
- Fellowships, travel awards, program grants, merit prizes or other types of fellowship/grant income is all subject to federal income tax.
- Every quarter you are required to self-report this income and pay all federal income tax due if you meet the criteria set forth by the IRS. (1040-ES)
Service Income
- Salary paid for services (such as teaching, research, hourly employment, or other types of work) is all subject to federal income tax.
- The university withholds and remits income tax on your behalf to the IRS.
- This income and withholdings are reported to the IRS on form W-2 at the conclusion of the calendar year and a copy is issued to you via campus mail or SCORE.
- These payments do NOT require quarterly estimated taxes.
Non-Resident International Students...
- All income paid to you is subject to federal income tax .
- The university withholds income taxes from liable income at the rate of approximatley 14% and remits the withholdings to the IRS on your behalf.
- Certain income may be exempted from tax liability under the terms of tax treaty benefits for which you may be eligible. These benefits, if any, are determined through your enrollment in the University's Glacier system.
- The total calendar year tax withholdings and income are reported to the IRS on tax documents (forms 1042, 1042-S and W-2) at the conclusion of the calendar year and a copy is issued to you via campus mail or SCORE.
- You are NOT required to file quarterly estimated taxes.
ANNUAL PERSONAL TAX RETURN (1040, 1040A, 1040EZ, 1040NR, ETC):