Helpful Information and Links

 

International Students Tax and Stipend Info

Stipends

Stipends can be considered taxable income for international students. Every recipient of a University-issued stipend is required to have a unique taxpayer ID number. This number is used by the University to report the payment and withholding of local, state, and federal taxes.

If you have a US Social Security number (SSN), this is your taxpayer ID number.
Note: This is not the 9-digit number assigned by Columbia. An SSN is assigned by the federal government and should never be shared via email.

If you do not have an SSN and are not eligible to apply for one on the basis of employment, you will need to apply for an Individual Taxpayer ID Number (ITIN). You will need this number to receive your stipend check from the University and to file a US tax return in the spring for US income received during the previous calendar year.
(For more information about US tax return requirements for international students, visit the ISSO website.)

NEW Direct Deposit Service: International students who are registered for classes, have a U.S. bank account, and have received at least one stipend payment by paper check can now elect to receive stipend payments through direct deposit. This feature allows you to receive your stipend up to 50% faster than with a paper check, so we encourage you to enroll. 

To sign up:

  • For stipend direct deposit, log in with your UNI and password to myColumbia at https://my.colunbia.edu.
  • Once logged in, click on the "Faculty and Staff' link at the top.
  • Click on "View Your Direct Deposit Information" to enter your banking information and set up direct deposit.

When your stipend is released for direct deposit, you will receive an automated email from Student Financial Services.

Paper Stipend Checks: You may pick up paper stipend checks at the Cashier's Office. Until you receive your SSN or ITIN card, you must bring a copy of the receipt issued when you applied for an SSN or a copy of IRS Form W-7 (if you applied for an ITIN instead) to receive your check.

 

FAQ

Frequently Asked Questions about the Social Security Number (SSN) and the Individual Taxpayer ID Number (ITIN).


Who qualifies for an SSN?

Students in F-1 and J-1 status are eligible to receive a Social Security Number if they have on-campus employment. Doctoral students receiving a stipend their first year may also qualify for a Social Security Number.

For more information on applying for an SSN:
Visit Website 
 

Who needs to apply for an ITIN?

Students who are not eligible for an SSN but who are receiving any type of payment or reimbursement from the University must apply for an ITIN through the Internal Revenue Service (IRS). The IRS has special rules for F and J students to apply for an ITIN through the international office. Please go to the ISSO with your passport for assistance. Students in a status other than F or J will need to follow IRS instructions for filing form W-7. See ITIN - Individual Taxpayer ID Number for more information.


How do I apply for an ITIN?

To apply for an ITIN, complete IRS Form W-7 and follow its instructions at http://www.irs.gov/pub/irs-pdf/iw7.pdf. To ensure that the University will be notified and report the correct IRS issued number, enter the following information on Line #3 on the W-7 form: Columbia University Human Resources, 615 W. 131 Street, New York, NY 10027. Unlike an SSN application which is made in person and for which an application receipt is issued on the spot, a W-7 ITIN application is mailed to IRS.


Why are taxes withheld from Scholarship Automation payments made to international students, but not payments made to domestic students?

Even though non-qualified scholarship or fellowship payments are taxable to the domestic student, the IRS does not require the University to withhold tax or report the payments to the IRS. Students, however, are required to report non-qualified scholarship and fellowship

payments to IRS on their individual tax returns. The IRS requirements are different, however, for "non-qualified" payments to international students. The IRS generally requires taxes be withheld at the rate of 14% and the scholarship/fellowship amounts be reported to both the IRS and the student on IRS Form 1042-S. Only those international students who are eligible for tax treaty benefits are exempted from tax withholding on the non-qualified amounts.

For more information, please contact:
Carlos Lira-Coppa

212-851 2849

For more information regarding student and scholar and tax obligations, please contact ISSO.