Most U.S. income is subject to federal and state taxation, so the University so may withhold taxes on your payments. “Income” includes wages, investments, scholarships or fellowships, and prizes or awards. A full list of U.S.-source income is available on the IRS website.
Scholarships, tuition waivers or awards that exceed tuition and mandatory fees are considered taxable income. The University is required to withhold tax on the excess amount at a default rate of 14%. Withholding is calculated daily and may change as charges and payments post to your student account.
You may not be subject to tax withholding if your scholarship, covers only tuition and mandatory fees, does not exceed tuition and mandatory fees, or is funded by a source outside the U.S.
If you receive a non-qualified scholarship or fellowship, creating and maintaining your Sprintax Calculus record helps determine the correct tax withholding, including eligibility for tax treaty benefits or reduced taxation.
If you have questions about tax withholding on your account, ensure your Sprintax Calculus record is current and required documents are submitted before contacting intl-taxinfo@arizona.edu.
More information regarding Sprintax Calculus and nonresident tax can be found on the Financial Services page.
Find more information about the tax filing process at Sprintax Returns and Filing Your Tax Return.