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Tax Documentation Requirements

Information for Foreign Postdoctoral Scholars Receiving Fellowship Stipend Payments

Non-U.S. citizens who receive fellowship stipend payments from the University are required to complete and submit certain tax-related documents each calendar year in which fellowship stipend income is received, to the Graduate Division, 120 Aldrich Hall, before the University may issue such payments. Documentation is required in order for the UCI Accounting Office to properly document to the Internal Revenue Service (IRS), the actual fellowship stipend income that foreign postdoctoral scholars receive during the calendar year, and to provide nonresident alien recipients of fellowship income with a correct Form 1042-S end-of-year Statement of Earnings report. Your Postdoctoral Program Coordinator will notify you when you are required to submit this documentation.

You are requested to complete the on-line forms listed below to the best of your ability, print and sign them, as well as provide copies of other documents as indicated below. If you have any remaining questions concerning these documents, please contact Jonathan Lew at extension x48018 in the Office of Graduate Studies. Please note that stipend payments may not be issued without provision of the required documentation. More information is available below.

  1. UC W-8 BEN Form
    (Note: This form incorporates the Statement of Citizenship): Postdoctoral Scholars are strongly encouraged to read both the Instructions and Frequently Asked Questions sections prior to completing this Form.
  2. Form UC W-4
    NOTE: ONLY complete this form if you are NOT a resident alien for tax purposes and are NOT from a Tax-Treaty country. Completing the UC W-8 Ben Form (listed above) will determine your tax status for this purpose.
  3. Copy of your Social Security Number (SSN) card or Individual Taxpayer Identification Number (ITIN) card. If you have applied for either an SSN or ITIN and have not yet received it, please contact Jonathan Lew at extension 48018 in the Graduate Division.
  4. Front and back copies of the I-94 Departure Record in your Passport (a copy of the back of the I-94 is necessary although it may be blank).
  5. A copy of the Visa stamp in your Passport.
  6. Copies of your DS-2019 (formerly the IAP-66) Certificate of Eligibility for Exchange Visitor (J1) Status. (A copy of the back of the DS-2019 or IAP-66 is also necessary although it may be blank).
Tax Withholding

U.S. law requires that Federal taxes be withheld from fellowship stipend payments made to nonresidents of the U.S. The University is not required to withhold State taxes on stipend payments. Under Federal tax laws, all non-U.S. citizens are classified as either resident aliens or nonresident aliens. The University must establish your proper classification with respect to residency for Federal tax purposes in order to determine the proper tax withholding and file the appropriate reports with the Internal Revenue Service. By completing the information on the forms each calendar year, the University can determine whether you should be classified for Federal tax purposes as a resident alien or a nonresident alien. Fellowship stipend payments are separate and distinct from any salary payments made to Postdoctoral Scholars through the University Payroll system, and, if employed by the University, Postdoctoral Scholars are required to submit additional tax documentation to their respective departmental employer. Please note that tax residency is not the same as residency status for immigration purposes. It is very important to read the "Instructions" as well as the "Frequently Asked Questions" section of the UC W-8BEN Form before completing the forms.

Tax Withholding: Nonresident Aliens

Postdoctoral Scholars who are determined to be nonresident aliens for tax purposes normally have Federal taxes withheld on fellowship stipend payments. Some Postdoctoral Scholars may be eligible for exemption from Federal income tax withholding under the provisions of a tax treaty between the U.S. and a Postdoctoral Scholar’s country of residence. It is a Postdoctoral Scholar’s responsibility to be aware of the tax treaty provisions between the U.S. and their country of residence if claiming tax treaty benefits. Information on tax treaties may be found in the Internal Revenue Service’s Publication 901, U.S. Tax Treaties.

Tax Withholding: Resident Aliens for Tax Purposes

The University is not required to withhold Federal taxes on fellowship stipend payments made to Postdoctoral Scholars who are determined to be resident aliens for tax purposes, nor will Postdoctoral Scholars who are resident aliens for tax purposes be issued end-of-year 1042-S Statement of Earnings reports. Postdoctoral Scholars must maintain good records of any fellowship stipends they may receive during a calendar year, and all Postdoctoral Scholars are responsible for filing returns with the appropriate tax agencies each year.

Tax Treaty Status

If a Postdoctoral Scholar’s country of residence does not have a tax treaty with the U.S. and a Postdoctoral Scholar is determined to be a nonresident alien for tax purposes, Postdoctoral Scholars may qualify for reduced annual withholding of Federal taxes from fellowship stipend payments. U.S.-source scholarships and fellowships awarded to Postdoctoral Scholars that are not excludable from gross income are subject to Federal withholding at a rate of 14%. Because this rate may exceed the actual tax liability of the foreign fellowship recipient, a Postdoctoral Scholar may be eligible to claim a reduced withholding rate to approximate the actual tax liability of the recipient. This is not intended to substitute in any way for the filing of tax returns with the appropriate governmental agencies, obtaining professional or governmental tax counseling, or reading relevant Internal Revenue Service or California Franchise Tax Board publications.

Additional information on U.S. Federal taxes is available at the Internal Revenue Service (IRS) website. Some additional IRS publications of interest are: