Under the Tax Reform Act of 1986, most fellowship monies are considered taxable income. Certain fellowships are “qualified,” in which case specific portions of the funds awarded may be deductible. Fellowship recipients are advised to consult a tax adviser regarding the declaration of fellowship funds and to review carefully Chapter I of the IRS Publication 970 - Tax Benefits for Education. While the MacMillan Center cannot offer tax advice, the IRS Tax Office on Court Street, New Haven, offers free tax advice.
If you are a Non-U.S. citizen (except for resident alien for tax purposes under F or J visa status) and your research/study is conducted outside the U.S., there is no tax-withholding or reporting requirement. Since the tax laws are complex and may apply differently in individual circumstances, MacMillan staff cannot advise you on tax-related issues. International students should contact Daysi Cardona, International Tax Coordinator, with questions at daysi.cardona@yale.edu.