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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.

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Page Last Reviewed or Updated: 02-Dec-2015