This is not applicable to students who are U.S. citizens or permanent U.S. residents.
International students (non-U.S. resident foreign citizens) who have a social security number and have been awarded a grant or research stipend may have the option of filing for an exemption from the 14% foreign tax withholding on their stipend payments, depending on whether or not your country of citizenship has an appropriate tax treaty with the U.S.
- It is up to you to determine if your country holds a tax treaty with the U.S.
- More information about tax treaties can be found on the IRS website. Refer to the purpose column in Table 2 to determine if your country has any sort of exemption for scholarships and fellowships.
- If there IS an appropriate tax treaty, you may file a W8-BEN form to request the exemption from withholding. (Instructions for the W8-BEN)
- Our grant/research stipends are processed separately from payroll checks and financial aid scholarships, and if you have filed a W8-BEN with another department on campus (such as financial aid), Accounts Payable may not necessarily have that information.
Here is the process by which you should submit your W8-BEN for it to apply to payments made through the Undergraduate Research Office:
- Download and complete the W8-BEN. Keep copies for your records. Undergraduate Research will not keep copies for you in your file.
- You must submit a completed W8-BEN form to UGAR (Parker House, Room 107) within 48 hours of submitting an online confirmation form or an acknowledgment and release form.
- You must submit a W8-BEN each time you are expecting a grant or research stipend from Undergraduate Research. We do not keep copies of this form in our files.
The Accounts Payable Office (646-3878) or the Office of Visa and Immigration Services (646-3474) can help you determine if your country has a tax treaty. If there is no tax treaty, or if you do not have a Social Security Number, your stipend will be taxed 14%. The Office of Undergraduate Research cannot provide tax advice or assistance beyond including your W8-BEN with each payment request, provided you submit the form to us.