Tax Preparation

The information provided below is not a substitute for professional/government tax counseling or for reading Internal Revenue Service (IRS) and California Tax Board publications. Please consult with a qualified individual for more detailed information concerning applicable tax policies and regulations. 

The Department does not prepare 1098-Ts, W-2s, nor can provide tax advice. The university is unable to provide specific tax advice to individuals. Please direct all tax-related questions to your tax preparer, VITA, or refer to the IRS site. 


Tax Treatment of Fellowships

Fellowship stipend income is taxable, and likely will be taxed differently than other types of income students have received previously. Stipend amounts spent on fees, tuition, and/or required course expenses are not taxable. Fellowship stipend income spent on items other than fees, tuition, and required course expenses will likely be considered taxable by the IRS. This includes stipend income used to cover living expenses. The language used to denote an award – for example, fellowship, grant, assistantship, scholarship, traineeship – does not affect the taxability of the funds.

US citizens, permanent residents, and resident aliens do not have taxes withheld from their fellowship stipend checks for federal tax purposes. These individuals may still be required to report fellowships stipend income on their tax returns and make estimated quarterly tax payments.

Nonresidents of the United States who will be receiving stipend payments are required to access the online GLACIER tax compliance system in order to determine tax status. The Department will assist with access once the student arrives in the US. All foreign persons receiving fellowship payments are required to submit the GLACIER Tax Summary Report and supplemental information to Payroll Services for processing. The information provided is used to ensure compliance with Internal Revenue Service (IRS) rules and regulations.

Students are responsible for retaining “Offer of Graduate Student Support” agreements, fellowship, and traineeship offer letters, UCLA Billing & Accounts Receivable (BAR) monthly statements, and other documents and receipts related to fellowship stipends and course expenses. The Department won't be able to assist students in determining if the values listed on a 1098-T and/or W-2 are accurate. UCLA’s Financial Wellness Program and the Dashew Center for International Students & Scholars offers workshops regarding tax preparation during Winter/Spring quarter.

Form 1098-T, Tuition Statement

The IRS Form 1098-T is used to assist the taxpayer in determining eligibility for certain education tax credits. These benefits may allow taxpayers to reduce their federal income tax based upon qualified tuition and fees paid, assuming the taxpayer meets all TRA’97 requirements. Please see the 1098-T Tax Form Information page for instructions on how to access your 1098-T.

If you believe there is an error on the reported amounts, please review the information under "1098-T Discrepancies" > "What should I do if there is an error with the reported amounts shown?" of the above linked page. The Department won't be able to assist students in determining if the values listed on a 1098-T are accurate.

Form W-2, Wage and Tax Statement

If you worked on-campus, you will receive a Form W-2 mailed or accessed through UCPath (preference is set in UCPath). The W-2 only lists salary earned through employment. If you believe there is a discrepancy on your W-2, please direct your questions to UCPath. The Department won't be able to assist students in determining if the values listed on a W-2 are accurate.

Please note that 1099s are issued to independent contractors. Since student positions at UCLA (ex: TA, Reader, Graduate Student Researcher, Tutor, student staff, etc.) are University employees, 1099s are not issued for those positions, only W-2s.

Tax Preparation Assistance for U.S. Citizens & Resident Aliens

VITA at UCLA provides FREE tax assistance for filing BOTH Federal and California State income taxes. All our volunteers are IRS certified and we can assist with both e-filing and paper filing.

Tax Preparation Assistance for International Students