All admitted students to the BPH PhD program, including international students, are guaranteed full funding, which includes a stipend, as well as tuition and health insurance.
All grant aid that exceeds the cost of tuition and required fees, books and related classroom expenses is subject to US income tax. Also subject to income tax is remuneration for teaching and research positions.
Additionally, international students should consult with the Harvard International Office regarding basic information concerning their tax situations.
Internal Revenue Service, Department of the Treasury; Publication 970 (2013), Tax Benefits for Education: http://www.irs.gov/publications/p970/index.html
Harvard Tax Office: http://oc.finance.harvard.edu/services/taxes
Harvard International Office: http://www.hio.harvard.edu/