2009 International Student Prizes, Awards and Fellowships
University has established streamlined processing procedures
for commencement prizes and awards as well as summer fellowships
made to international students. The procedures are intended
to eliminate the need to contact the recipient in advance
of the commencement presentation of the prize or award for
immigration and tax documentation. However, for summer fellowships
the student must provide immigration and tax documentation.
Furthermore, if the student did not meet with the University
Tax Office, they should schedule an appointment prior to receiving
the payment. Appointments are scheduled online at http://www.yale.edu./tax/int/appointments.html
The Accounts Payable
office must receive complete check requests by Friday,
May 15th in order to provide these checks to the
Secretary's Office for presentation at commencement.
1) Determine if recipient is an international student
(i.e., non- U.S. citizen, non-U.S. permanent resident (i.e.
green card holder)). If you are uncertain of the individual's
status, contact OISS.
If it is determined that the recipient is an international
student, complete the University check request, include name,
home address, charging instructions and signature, make certain
the citizenship status box on the check request is answered
to reflect international status.
For Commencement Prize or Award - attach
appropriate documentation, including a description of award.
[ Note : For these transactions only , the
University will not require the requestor to attach an IIF,
I-94 or other tax and immigration documentation.]
For Summer Fellowships - attach immigration
and tax documents (IIF and copies of passport ID page, visa
stamp, I-94 and Form I-20 (F-1 visa) or Form DS-2019 (J-1
Submit the check request to A/P by Friday,
May 15, 2009
prize or award given to a nonresident alien
student will be subject to federal income tax withholding
at a rate of 30%. A letter will be included with the check
in order to explain the tax withholding and contact information
for any questions. Tax treaties generally do not apply to
prizes and awards. If the recipient
has knowledge of the prize or award in advance, he or she
can contact the Tax Office to determine if a tax treaty applies.
The amount of prize or award and tax withholding will be reported
on a Form 1042-S "Foreign Person's U.S. Source Income
Subject to Withholding".
(non-service payments) given
to a nonresident alien student will be subject to 14% (F1
or J1 visa) if the funds will be used within the U.S. There
is no tax withholding or reporting if the fellowship is for
the purpose of study or research outside the U.S. The fellowship
may be tax exempt if the tax residency country of the student
and the U.S. has a tax treaty agreement and the student
completed the required tax treaty form (i.e., Form W-8BEN/W9)
prior to receiving the fellowship, with the University Tax
Office. The fellowship amount for use within the U.S. and
tax withholding (if applicable) will be reported on a Form
1042-S "Foreign Person's U.S. Source Income Subject
to Withholding" .