Jasonlam is not correct. Scholarship is tax free. TA/RA the amount <$5000 is tax free. The amount >$5000 has to pay tax.
jasonlam:Re:学生要交税吗?
Feb 11, 2008 12:37:48 PM
我听讲中美之间有税务协议(Tax Treaty),留学生的奖、助学金都不用交税,你填1040NR时直接将taxable income一项写成0就行了。你附上你的所有文件,包括W-2,加上书写一份说明TA/RA is tax-exempt according to China-US tax treaty 20(c). 税务局应该好清楚的。 如果想稳妥点可问问他人,不过有些CPA 也不定明白这特殊规定。