International Students and U.S. Taxes

Scholarships from Yale School of Environment may have tax implications for international students as determined by the Internal Revenue Service (IRS) of the United States.

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    • The U.S. government considers the amount of scholarship you receive that exceeds tuition to be taxable income.
    • Yale may be legally required to withhold up to 14%of the amount of your scholarship that exceeds the cost of tuition. The withholding amount depends on your tax status and any tax treaty between the U.S. and your home country.

    Tax Withholding

    The U.S. government may require Yale to withhold up to 14% of the amount of your scholarship that exceeds the cost of your tuition. The withholding amount depends on your tax status and whether the U.S. has a tax treaty with your home country. By federal guidelines, stipends and allowances awarded by the financial aid office are considered “scholarships” for tax purposes. This includes both merit-based and need-based awards.

    In cases where U.S. tax withholding is required, you will see the taxes withheld appear as a charge on your Student Account in YalePay. The description of the charge will be “Federal Tax.”

    Tax Information Resources

    New international students must register with Yale’s International Tax Office. Because the International Tax Office determines each individual’s tax status, it is important that all students who will receive financial aid complete the required tax forms with them. For more information, visit the It’s Your Yale International Tax Office Web page.

    When spring comes, you will need to submit a U.S. tax return to receive any refund you are due from the Internal Revenue Service (IRS) for tax withheld. The Office of International Student and Scholars (OISS) provides access to tax preparation software that can assist with this process. For more information about filing a U.S. tax return, visit the OISS U.S. Taxes Web page and the OISS Tax FAQs.


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