We are issuing a summer scholarship to a non-resident alien Tufts student to assist them in their research. What forms are required?
Non-qualified scholarship payments (those not used for tuition or required fees) are considered taxable to the recipient and processed on a Check Voucher Form via A/P. A W8-BEN form is required as well as the Alien Payment Form. Scholarship payments to non-resident aliens on an F or J visa will be subject to a 14% withholding; payments to all other visa holders will be subject to a 30% withholding. Where the student will perform their research does not effect taxability as scholarships are deemed taxable at their source (i.e., within the US).
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