Tax Information

Your research stipend may be considered taxable income.

Tax Information for research grants and stipends

Independent research (e.g. leave term grants) and research assistantship programs (such as URAD, Presidential Scholars, etc.) are NOT considered employment for tax purposes. Stipends are considered to be fellowships and are issued and taxed differently than employment wages.

Please refer to IRS Publication 970 for detailed information on the taxability of fellowships. You may also consult with a tax professional or call the IRS help line at 800-829-1040 (be sure to tell them your question pertains to a fellowship stipend issued to you by your college so that they can direct you to the appropriate person). Keep in mind that any financial aid you receive from Dartmouth College in the form of scholarships (but not loans) may affect taxation of your award from UGAR. The IRS considers scholarships to be income for taxation purposes (this is the case whether you are a US citizen, permanent resident, or international student).

UGAR cannot assist in determining whether your award is subject to tax.

If you have questions about a specific UGAR fellowship payment that you received, contact the Arts & Sciences Finance Center and/or Accounts Payable.

International Students

This section is not applicable to students who are U.S. citizens or permanent U.S. residents.

International students are responsible for determining whether their visa status allows them to receive funding through UGAR programs. This should be done BEFORE applying for UGAR programs. Note that faculty-mentored research outside the classroom may be considered as work hours by the U.S. government. Students should maintain a document or system to track the time spent on the research. Contact OVIS with questions. UGAR cannot advise students on taxation or visa issues.

Students who are not residents of the U.S. for tax purposes will be asked to register through Sprintax, which will aid in determining residency status and tax treaty benefit entitlements.

Note that if your country of taxation does not have a tax treaty with the U.S., your stipend may be taxed up to 14%. Depending on your income in the U.S. (which includes any scholarship funding you are receiving from the College), you may or may not be able to get back the 14% that was withheld when you file your tax return to the IRS. UGAR stipends are considered to be income earned in the U.S., so you will need to file U.S. taxes with the IRS. Note that the same tax policies and rates apply to U.S. citizens and permanent residents as for international students. The key difference between U.S. citizens/permanent residents and international students is whether the tax is assessed when the stipend check is issued or when the student files taxes.