Internal Revenue Service forms and publications can be viewed online with your browser or downloaded as pdf files for Adobe Reader.

Here are some special pages or publications related to Family Fund Fellowships.  For tax purposes, they are like awards or grants, not like gifts.  

• U.S. Residents (citizens & resident aliens): 

  • Publication 525, Taxable and Nontaxable Income

You may well wish to consult with a tax advisor before coming.   KITP cannot provide tax advice.

• Nonresident Aliens:

  • In general, a Family Fund award will be treated as FDAP income.
    Certain Essential Concepts.
    Publication 519, U.S. Tax Guide for Aliens
    Taxation of Nonresident Aliens

   

  • UCSB may withhold taxes from your Family Fund award.  
    Tax Withholding on Foreign Persons

   

  • Taxation of such income may depend on whether or not your country of residence has a tax treaty with the U.S.

    • Tax Treaties

You may well wish to consult with a tax advisor before coming to the U.S.  KITP cannot provide tax advice.

Glacier - UPDATED 1/22/09

If you receive a Family Fund grant and are not a U.S. citizen or U.S. Permanent Resident, you will receive an email asking you to log into Glacier.  Glacier will take you through a series of questions that will determine your tax liability on the grant and provide you with forms to be completed and returned to us.

When you log into Glacier, you will be asked your relationship to the University; this should be "Scholarship/Fellowship recipient." The type of payment you are receiving is a "Scholarship/fellowship (non-service)." The amount you need to list as receiving (if asked) is the amount of the family fund grant.  This amount should not include reimbursements for actual expenses for lodging, meals, transportation, or rental car as that is a separate issue.

If you are receiving reimbursement for expenses only, you will not be asked to log into Glacier at this time.

If you have any questions, please email Deborah.

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last modified 4/29/09 me