|United States Income Tax - Scholarships
If you receive scholarships or fellowships from USF, part of the amounts you receive may be taxable.
All or part of a scholarship is tax-free if:
- You are a candidate for a degree at USF
- The scholarship/fellowship amount received is used for tuition, required fee, books, supplies or equipment
- The amounts received are not a payment for your services (i.e. employment)
Taxable part of a scholarship or fellowship include amounts for:
- Any amount not included as "tax-free"
- Room and board
- Living Allowance
If you have a taxable amount, your scholarship or fellowship will be reduced by the taxes due (14% multiplied by the taxable amount of scholarship/fellowship). The taxes will be paid to the U.S. Government Internal Revenue Service to comply with federal tax law.
If your home country has a tax treaty with the U.S., you may qualify to receive a refund from University Controller within 5-10 business days. For more information, contact USF's Controllers Office at UCO_Payroll_NRAIC@usf.edu
NOTE: Not all tax treaties contain articles addressing a tax exemption for scholarship and fellowships (i.e. India). You will need to file a U.S. federal income tax return to request a refund.
For further information, please visit the IRS's page, Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Aliens
Please direct all questions regarding taxes and return preparation to USF's Controllers Office at UCO_Payroll_NRAIC@usf.edu