Taxes
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For International Postdocs International Postdoctoral Scholar Tax Workshops Hosted by Bechtel International: Filing Forms 1040NR and 1040NR-EZ
GLACIER Tax Preparation Software
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Stanford University cannot give tax advice. We can only direct you to tax resources. The Payroll Department can answer questions about pay you received. You are advised to seek a professional advisor with specific questions.
All scholars paid on salary (semi-monthly payments through the payroll
system) must have on file in the Stanford Payroll Office a US Social
Security Number (SSN) and either submit your withholding allowances in AXESS or go to Stanford's Student Financial Services Tax Information website. Funds received by scholars, regardless of the
source, are subject to US Federal and California State income tax
law.
The current specifications for taxation of non-matriculated graduate funding are as follows:
All support
is subject to taxation. The amount of tax varies according to total
income, dependency status, treaty status for international students,
and individual circumstances.
Salary
payments will be subject to tax withholdings.
Fellowship
and traineeship stipends paid to US citizens and permanent residents
are not subject to withholding but are considered taxable income
and must be reported. Scholars are responsible for making quarterly
estimated tax payments during the year via IRS Form 1040ES and California
form 540ES.
International
scholars are subject to US federal tax laws and California State
tax laws. Qualifying residents of countries which have tax
treaties with the US may be exempt from tax withholding or receive
other benefits. There are differences based on whether you receive
salary or fellowship payments. Qualifying scholars must file forms with
the IRS prior to receiving their first salary or stipend payment.
Refer to the IRS
Forms page for complete information on treaty countries.
Please visit the following web sites for IRS taxation on:
Foreign nationals should also review Publication 519, U.S. Tax Guide for Aliens.
Questions? Please submit a HelpSU ticket at http://helpsu.stanford.edu (Category: Central Offices, Type: Payroll) or contact the Bechtel International Center for more help
Reimbursement
for travel and conference expenses while at Stanford may be a taxable
benefit. Scholars should check with their department administrators
and faculty mentors before making any travel plans or paying any
membership or conference fees. Many departments hold corporate charge
cards which facilitate the payment of these types of expenses. Regardless
of how payments are handled, scholars need to retain and submit original
receipts of their travel expenses and conferences fees to their department
administrator. These are required by the University to process reimbursements
either to the department or to the scholar. Travel reimbursements
are not made until after the travel is completed, with the exception
of conference registration.
Tuition
and insurance payments made on the scholar's behalf by the University
or any other source may be considered a taxable benefit by the I.R.S.
for scholars paid by stipend (monthly) or from sources outside of
Stanford. Salaried scholars are exempt from this tax.
Salaried
scholars receive W2 forms in January, mailed to the address in their AXESS
student file. US citizens and residents receiving stipends will
receive a letter in late January stating what has been paid to them
by Stanford. Non-resident aliens will receive a 1042-S by mid to
late March, in addition to a letter. These documents are sent to
the mailing or home address found in your AXESS student file. Please
keep it current. The Payroll office mails 1042s to non-US citizens
by March 15th. If you do not receive your taxable income statement(s)
by the dates above, please submit a HelpSU ticket at http://helpsu.stanford.edu (Category: Central Offices, Type: Payroll).
Resources for Tax Forms and Questions:
U.S. Federal Income Tax
California State Income Tax
**last updated 03/06/15**