求问resident alien的fellowship报税（给加米）

RT，F-1学生，已满5年，身份是resident alien，秋学期以来拿的是学校的fellowship，没有W-2，没有1042s
收到学校一封邮件如下：

Please be advised that the Internal Revenue Service (IRS) has issued temporary regulations, which relieve the payer of fellowship grants to U.S. citizens and resident aliens from the responsibility of annually reporting the amount of those grants to the IRS and the recipient.  The temporary regulations were contained in IRS Notice 87-31, which appeared in the Internal Revenue Service Bulletin 1987-17, dated April 27, 1987.  Accordingly, if you are a U.S. citizen or resident alien, you will not receive a W-2 or 1099 statement from the University for your fellowship grant.

The IRS recommends that we notify you that your scholarship or fellowship grant amounts are taxable if the total amount exceeds tuition and fees required for enrollment (not including room and board) and other fees, books, supplies and equipment required for courses of instruction.

求问有同学了解这种情况吗？fellowship的部分要不要报税？
真的不知道该去哪问了~回复给加米，谢谢谢谢大家了！

wlbit666 发表于 2021-5-11 00:04
来自irs官网：Scholarships, fellowship grants, and other grants are tax-free if you meet the followi ...

你说的那个是正常美国人及没有tax treaty的resident alien。 us-china tax treaty applies to chinese citizen with student status, but may depend on the state. 你自己去看前面那人发的utexas document https://global.utexas.edu/isss/advising-services/taxes/resident

wlbit666 发表于 2021-5-10 13:21
楼主拿的是学校的fellowship，这个东西应该是要正常交税的。跟tax treaty 20b没有任何关系。那5000的免税 ...

(b) grants or awards from a government, scientific, educational or other tax-exempt organization;
学校不算scientific/educational organization? 我知道的所有拿fellowship的都是用20b

可以试一试OLT这个软件 （IRS官方推荐的）。里面好像有个scholarship的东西。直接把那部分收入填入scholarship里面。软件会自动计算生成表格

一般的fellow ship都是要交税的，当成TA RA算的

wlbit666 发表于 2021-05-04 11:04:06
一般的fellow ship都是要交税的，当成TA RA算的

求问没有w-2和1042s的情况下用什么类别报税，直接在1040里把fellowship的数字加上吗？

Fellowship是可以用tax treaty的article 20b

https://www.irs.gov/pub/irs-trty/china.pdf

myuds23 发表于 2021-5-5 06:32
Fellowship是可以用tax treaty的article 20b

https://www.irs.gov/pub/irs-trty/china.pdf

谢谢谢谢！！！

对，就是直接在1040里面写，具体步骤参照 https://global.utexas.edu/isss/advising-services/taxes/resident

myuds23 发表于 2021-05-04 15:32:58
Fellowship是可以用tax treaty的article 20b

https://www.irs.gov/pub/irs-trty/china.pdf

楼主拿的是学校的fellowship，这个东西应该是要正常交税的。跟tax treaty 20b没有任何关系。那5000的免税额度是可以的。

myuds23 发表于 2021-05-10 06:54:59
(b) grants or awards from a government, scientific, educational or other tax-exempt organization;

来自irs官网：Scholarships, fellowship grants, and other grants are tax-free if you meet the following conditions: The amounts you receive are used to pay for tuition and fees required for enrollment or attendance at the educational institution, or for fees, books, supplies, and equipment required for courses at the educational institution.

楼主的fellowship 应该当作stipend 花了吧。这个肯定是要正常报税的。我们之前有几个学生当免税报，被irs罚了的。请不要误导楼主。