If the recipient of a scholarship, fellowship, award, volunteer subject stipend or royalties has not already been paid by Tufts and entered into the Accounts Payable system, they must complete certain paperwork before payment can be issued. US citizens and Resident Aliens are required to complete a W-9 form. Non Resident Aliens are required to complete a W-8Ben and the Alien Payment Form. For more information about Alien Payments, please click here.
The majority of the scholarships awarded at Tufts are considered to be qualified under IRS regulations and processed via the Financial Aid Office. Qualified awards do not exceed stated tuition and fees amounts. Scholarships that exceed tuition and fees and/or support other expenses such as travel or room and board are non-qualified and therefore taxable to the recipient. Taxable scholarships and fellowships are paid through Accounts Payable and are reported and/or taxed according to government guidelines.
Tax Status and Paperwork for Non-Qualified Scholarships and Awards
Departments awarding non-qualified scholarships and fellowships should consider the following tax implications of the awards:
| Citizenship | Paperwork | Tax Status and Withholdings |  | |||
| US Citizen and Resident Alien | W-9 |
| ||||
| Non Resident Alien | W-8BEN and Alien Payment Form |
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To repeat; scholarships or fellowships that are used for purposes other than tuition and related fees are taxable. Recipients should consult a tax professional when preparing their IRS tax returns.
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