In recent years, record numbers of foreign students have
enrolled in graduate and undergraduate programs at U.S. colleges
and universities. During the 2012-2013 academic year, their numbers
topped 800,000—the seventh consecutive annual increase.
Roughly two-thirds of such visiting students pay their own way or
are otherwise subsidized from abroad, but their growing numbers
mean that U.S. institutions will be awarding scholarships, grants,
prizes and other forms of non-governmental assistance to foreign
nationals with increasing frequency, and with all of the attendant
tax compliance obligations that such payments entail.
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Reprinted with permission: "Scholarships, Grants, and
Foreign Students: Tax Compliance Tips for U.S. Institutions,"
Dahlia B. Doumar and Carl A. Merino, Taxation of Exempts, Volume 26
/ Issue 1, Copyright © 2014 Thomson/RIA.
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