Policies

To provide guidance for applying taxes to scholarship/fellowship payments made to foreign national students and fellows, in order to comply with U.S. Immigration and Tax laws.

(Note: Compliance and Immigration Services is prohibited from providing tax or legal advice. Students are encouraged to consult their own tax advisor.)

Provides guidance on honoraria payments and/or travel and incidental expenses reimbursements to non-employees including short-term, nonimmigrant alien visitors to the University in order to comply with U.S. Immigration and Tax laws.
(Note: Financial Reporting & Operations is prohibited from providing tax and/or legal advice.)

Provides guidelines, based on the Internal Revenue Code, and IRS regulations and directives, for determining whether a student’s service in the employ of the University qualifies for an exemption from FICA taxes imposed on wages. This policy is intended to inform University employees and others about relevant tax issues; it does not constitute legal or tax advice. The University Office of Payroll Services is prohibited from giving University employees legal or tax advice.