Tax Amount: International Fellowships

1. Foreign persons conducting their AAUW fellowship year in the U.S., residing inside or outside the U.S. Under U.S. law, fellowship awards to foreign persons conducting their fellowship year in the U.S. are taxable. AAUW is required by law to withhold the following amount to meet these tax obligations: 

• 14% for recipients who have an “F,” “J,” “M,” or “Q” visa and related immigration status, or the tax withholding rate specified in any relevant tax treaties between a recipient’s home country and the U.S.  
• 30% for recipients with any other immigration status or if no tax ID is provided.  

2. Foreign persons residing and conducting their AAUW project/fellowship outside the U.S.: AAUW does not withhold any amount for payment of taxes. 

3. U.S. Persons (U.S. Citizens, U.S. Permanent Residents, and U.S. Resident Aliens): The determination of whether there is a tax obligation associated with the receipt of an AAUW fellowship is the sole responsibility of the applicant. Specific questions regarding income tax matters should be addressed with the U.S. Internal Revenue Service, the applicant’s financial aid office or a personal tax adviser.