Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Aliens

Payments of scholarships, fellowships, and grants paid to U.S. citizens and resident aliens are not generally reportable to the IRS and are not generally subject to withholding of tax. However, payments of taxable scholarships, fellowships, and grants to nonresident aliens are generally reportable to the IRS and are generally subject to withholding of U.S. Federal income tax.

For more information on scholarships or fellowship grants, see the “Scholarships and Fellowship Grants Subject to Chapter 3 Withholding (Income Code 15)” topic within the Withholding on Specific Income section of Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

References/Related Topics