Withholding on Scholarships and Fellowship Grants -Paying Tax Through Withholding or Estimated Tax-U.S. Tax Guide for Nonresident Aliens-Individual Taxpayer Identification Number (ITIN) ONLINE

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Individual Taxpayer Identification Number (ITIN)

Withholding on Scholarships and Fellowship Grants

If you are a nonresident alien student or grantee with an �F,� �J,� �M,� or �Q� visa and you receive a U.S. source grant or scholarship that is not fully exempt, the withholding agent (usually the payer of the scholarship) withholds tax at 14% (or lower treaty rate) of the taxable part of the grant or scholarship that is not a payment for services. However, if you are not a candidate for a degree and the grant does not meet certain requirements, tax will be withheld at the 30% (or lower treaty) rate.

Any part of a scholarship or fellowship grant that is a payment for services is subject to graduated withholding.

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