Is withholding required with respect to scholarship or fellowship payments made to NRAs?
Yes. Withholding is required on scholarship/fellowship payments made to nonresident aliens, unless the payment qualifies as a non-taxable scholarship or fellowship, or is excludable under a tax treaty. Form W-8BEN must be filed to claim NRA tax status for scholarships or fellowships. The Glacier System will assist you in determining treaty eligibility and produce the form on your behalf based upon the facts you provide.
