Should stipend payments be reported for tax purposes?

Generally, stipends are not reportable by the University for U.S. citizens and RA, PR, H1B visaholders. However, if the recipient is a Nonresident Alien (F1 or J1 visaholder), the University might be required to report the scholarship (stipend) on Form 1042-S, as well as possibly withhold federal income taxes. In this case, contact the UH Foreign National Tax Specialist, Linda Morarticle at (713) 743-8987, for a determination.

Created: Feb 19, 2004 - 4:15pm Updated: Aug 07, 2009 - 5:10am Author: Web Technologies Article: 1006
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