Important
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For information call now:
(347) 989-4566
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Additional information
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Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
IN
1-800-829-1040
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Scholarships, Grants, Prizes, and Awards
Generally, the source of scholarships, fellowship grants, grants, prizes, and
awards is the residence of the payer regardless of who actually disburses the
funds.
Scholarships, fellowship grants, targeted grants, and achievement awards
received by nonresident aliens for activities performed, or to be performed,
outside the United States are not U.S. source income.
For example, payments for research or study in the United States made by the
United States, a noncorporate U.S. resident, or a domestic corporation, are from
U.S. sources. Similar payments from a foreign government or foreign corporation
are foreign source payments even though the funds may be disbursed through a
U.S. agent.
Payments made by an entity designated as a public international organization
under the International Organizations Immunities Act are from foreign sources.
Note. These rules do not apply to amounts paid as salary or
other compensation for services. See Personal Services, earlier, for the source
rules that apply.
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