In preparing your personal income tax return, please consult with your own tax advisor, because University Financial Services is not authorized to provide individual tax advice. You may, however, find it helpful to read the IRS publication relevant to your personal situation:
• If you are a U. S. citizen or resident for tax purposes, who received
fellowship amounts for studying, teaching or researching in the U. S., then
see IRS Publication 970, Tax Benefits for Education, which is available at
http://www.irs.gov/publications/p970/index.html
• If you are a U. S. citizen or resident alien for tax purposes, who received
fellowship amounts for studying, teaching or researching outside the U. S.,
then see Publication 54, Tax Guide for U. S. Citizens and Resident Aliens
Abroad, which is available at http://www.irs.gov/pub/irs-pdf/p54.pdf.
• If you are a nonresident alien for U. S. tax purposes, who received
fellowship amounts for studying, teaching or researching in the U. S., then
see Publication 519, U. S. Tax Guide for Aliens, which is available at
http://www.irs.gov/pub/irs-pdf/p519.pdf.
• Federal income tax forms and publications can be downloaded from the
IRS web site at http://www.irs.gov
• Massachusetts income tax forms and publications can be downloaded
from the Massachusetts Department of Revenue (DOR) web site at
http://www.dor.state.ma.us/forms/FormsMenu2.htm.
Additional information regarding the taxation of nonresident aliens in the U. S. can be found on the University International Office web site at
http://www.hio.harvard.edu/taxes-social-security