Accounts Payable
Kansas State University
220 Anderson Hall
Manhattan, KS 66506
785-532-6202
785-532-1305 fax

Scholarships/Fellowships

  • Qualified Education Expenses (tuition, fees, books, supplies)

          Scholarship/Fellowship grants to nonresident aliens who are a

          candidate for degree for qualified educational expenses are

          NOT subject to withholding (U.S. Source).

 

  • Nonqualified Education Expenses (room and board)

          Scholarship/Fellowship grants to nonresident aliens who are a

          candidate for degree for nonqualified educational expenses

          ARE subject to withholding unless the individual chooses to

          claim tax treaty benefits (if eligible).

 

              1.   If the recipient has eligible tax treaty and an ITIN, the

                    individual may claim withholding exemption by completing

                    Form W-4 and the Certification of U.S. Tax Return Filing

                    The individual may also claim personal exemption rates

                    at the daily prorated rate for the number of days in the

                    U.S. during the year.

 

               2.   If the recipient DOES NOT have an eligible tax treaty, the

                    individual may still claim a personal exemption at the daily

                    prorated rate for the number of days in the U.S. during the

                    year by completing Form W-4 and Certification of U.S. Tax

                    Return Filing.  The remaining grant is subject to 14% tax

                    withholding.

                    (Submit 14% withholding to KSU Division of Financial Services)

 

               3.  If the recipient does not wish to claim a tax treaty benefit or

                    a personal exemption, withholding of 14% of the gross

                    scholarship/fellowship will apply.