U.S. Tax Withholding for Non-Resident Students

Overview

Under the United States Internal Revenue Code, any financial aid provided to a non-resident alien student that exceeds qualified tuition and fees is considered scholarship/fellowship income and is subject to a mandatory 14% tax withholding.

How It Appears on Your Account

This tax on scholarship/fellowship income is annotated on the SMU student account as: “U.S. Tax Withholding”

Need Help?

For details about your U.S. Withholding charge or to obtain a 1042-S form, please contact: foreignnationals@smu.edu.