ABLE Policy/Procedure: Alien Tax Withholdings from Non-Foreign Source Scholarship Funds

Harvard University Policy:

Alien Tax Withholdings from Non-Foreign Source Scholarship Funds

University Policy Overview:

For details regarding the withholding of federal taxes from the scholarships of nonresident aliens, please see SRO's web site at http://vpf-web:8000/students and click on "Taxation of Foreign Students."

Procedure:

4.4 Business Process for the Withholding of Nonresident Alien Taxes on Non-Foreign Source Scholarship Funds

Due to system constraints, these taxes are charged to students' billing accounts rather than being withheld from stipend checks. SIS then credits a University tax account and the Tax Operations Office transfers these amounts to the federal government.

Responsibility:

Student Receivables Office in conjunction with Tax Operations