U.S. Citizens and Eligible Non-Citizens
Students who receive grants, scholarships and/or fellowships exceeding the cost of tuition and required fees should be aware that the excess amount is subject to taxation. The cost of books, supplies, and equipment related to courses of study may be deductible. Students are advised to keep copies of their scholarship award notifications as well as receipts for other deductible expenses, and a copy of the student bill showing charges for tuition and fees.
According to the law, funding organizations like universities have no responsibility for withholding taxes or for issuing W-2 or 1099 forms, so it is the responsibility of the student to report grants, scholarships and fellowships for tax purposes.
Payments received as compensation for teaching, research, and other services performed as a condition of receiving a grant are also considered taxable income, and taxes are withheld.
| Advice on taxes and tax liability should be sought from the IRS, accountants, and other professional tax preparers. |
International Students
International students are taxed on scholarships received (monies exceeding the cost of tuition and required fees) while studying in the U.S., unless they are from countries that have signed tax treaties with the U.S. Please contact the Student Billing Office (617-495-2739) for information. If funding is administered by HSPH or Harvard, and the student is not from a tax treaty country, taxes are charged to the student term bill at the rate of 14%.