Form -- W-8BEN
Form W-8BEN is a certificate to establish foreign status to determine exemption or
reduced rate certificate for scholarships and fellowships.
Foreign persons are subject to United States tax on income that is received from United States sources.
United States sources subject to tax include fellowships, grants, outside scholarships, and university scholarships.
Income submitted from a student's home country is not subject to tax.
All students who receive assistance in excess of their tuition and their country of citizenship has a tax treaty with
the United States are required to file Form W-8BEN. By completing the form, all excess assistance will be taxed at 0%.
If the country that the student is from does not have a tax treaty with the United States, then the excess assistance is taxed at 14%.
Return form to: Bursar’s Office, 103 Shields Building