税
This page is for informational purposes only, 和 should 不 be considered 税, financial. 或法律建议. Please consult your own 税 or financial advisor with questions.
Tax Residency Category
你的 税 residency category will determine to which level or if you are required to pay 税es on a quarterly basis. 你的 税 residency category is partly determined by your citizenship (either US Citizen, Non-resident Alien or Resident Alien for Tax Purposes). International students receiving a stipend are asked to refer to 税 information on the ISO website 和 if necessary consult with ISO about 税 filing reporting responsibilities.
US Citizens, Permanent Residents, 和 Resident Aliens for Tax Purposes
If you are receiving a fellowship/stipend (job code 6000) or assistantship (job code 6002) from the University, no 税es are withheld from these appointments 和 you may have to file quarterly estimated 税 payments with the Internal Revenue Service (国税局) 和 the New York State Department of Taxation 和 Finance (www.税.ny.政府). 形式 和 instructions for estimated 税 payments may be obtained from the 国税局 和 NYS税 网站. For more information, please review the 税 workshops 和 resources provided by the University Graduate Education Office.
奖学金 和 assistantships (job titles such as “Grad Fellowship/Stipend” or “Grad Assistantship”) are 不 considered compensation for services (i.e.,工资). These amounts are for your educational benefit (whether that fulfills research or teaching requirements for your degree).
According to the 国税局, amounts received as fellowships are 不 required to be reported as wages on a W-2 or as income on a Form 1099-MISC. However, these amounts are 税able income if used for nonqualified 支出.
Qualified 支出 包括:
- University tuition 和 fees
- 书
- Supplies 和 equipment required for courses
Nonqualified 支出 包括:
- 食宿
- 旅行
- 设备
- Living expenses 不 required as part of education
Because these fellowships are 不 considered wages, they are 不 subject to income 税 withholding when paid.
For further guidance on the process of filing your income 税 returns, please refer to the workshops 和 resources provided by the University Graduate Education Office.
Nonresident Aliens for Tax Purposes
For students who are non-resident aliens for 税 purposes, withholding for fellowships/assistantships depends on whether your country of residence has a 税 treaty with the United States for scholarships/fellowships 和 your completion 和 submission of the necessary paperwork to the University’s Payroll Office.
For information about 税收条约, please refer to the International Services Office (ISO) webpage on 税收条约.
资源
The University of Rochester has several resources for international students 和 scholars to help in navigating their US 税es. At Rochester, we rely on a 税 compliance tool called Sprin税微积分 to make sure foreign nationals are paid 和 税ed appropriately, according to their 税 residency category.
The International Services Office (ISO) has a detailed 税 page, 和 typically offers 税收网络研讨会 in December through April. You can also request assistance with your 税 forms by contacting the support team at Sprin税.
税务研讨会
The University Graduate Education Office offers a 税 workshop every year. 参观 Graduate Student Appointments webpage, 和 scroll to the bottom for 税 workshop recordings 和 resources.