Students

Tax Information for Students

 

This information is of a general nature, and does not constitute tax advice. Students should consult the Internal Revenue Service, the New York State Department of Taxation and Finance, or a certified tax professional for tax counsel.

Please note: All stipends and salaries are subject to taxation and withholding; international students should review the information on the SFS website

Scholarships and Fellowships

Grant aid (scholarships and fellowships) covering the cost of tuition and required fees, books and related classroom expenses, is non-taxable.

Grant aid used for room, board, travel, and incidental living expenses is subject to U.S. federal and state income taxation. In all cases, students are responsible for accurately reporting stipend amounts, filing returns, and making estimated tax payments, if appropriate.

  • There is no withholding on fellowship stipends disbursed to U.S. students and Permanent Residents. Columbia University is not required to, and does not report, fellowship income to the IRS.
  • International students can refer to this page for withholding information. Columbia University does withhold and report fellowship income disbursed to international students to the IRS.

Earned Income

Teaching or research assistantship disbursements are also subject to taxation. The Controller's Office will withhold on amounts earned through research or teaching appointments, and issue W-2 forms to U.S. students and permanent residents, as well as to international students, at the end of each calendar year.

How to Retrieve Your W-2 Form

Students can download their W-2 forms by going to myColumbia, logging in with their UNI, and clicking on the “My W-2” link on the Self-Service panel.

Students are responsible for: keeping records such as receipts, paystubs, and tax forms; accurately reporting stipend amounts in their federal and state tax returns; and making estimated tax payments, if appropriate.

Forms

Students can find IRS Forms 1040, 1040A, and 1040EZ here.  (U.S. Individual Income Tax Return)

Additional Information

For additional information, please consult: