International Student Services and Study Abroad Program

TAX REQUIREMENTS

The Internal Revenue Service (IRS), the tax authority of the United States government requires that all colleges and universities follow very strict regulations regarding the taxation and reporting of payments made to individuals who are not United States citizens. Specifically, these regulations apply to all non‐resident aliens, including international students studying in the United States.

Under IRS regulations, international students must pay taxes on any income derived from sources in the United States including certain portions of any scholarship money received for education. Scholarship payments for tuition, fees, and books are not considered for tax purposes. However, if you receive scholarship payments for room and board, the IRS regulations require that you pay a percentage of that amount for income tax purposes. The percentage of taxable payments for room and board is fourteen percent (14%). The taxable portion of the scholarship will be posted to your student account. Therefore, it is important that you consider the payment of any taxable portion of your scholarship award in your overall financial plan to attend Morehouse College.

During the orientation session for new international students, you will be required to register in GLACIER. This is the software program that Morehouse utilizes to assist with assessing the taxable income for international students.

We realize that you may need additional information regarding the IRS tax regulations that affect you as an international student. For general information, please feel free to contact the international student advisor, Mr. Harry Wright, in the Office of International Student Services at or go directly to the IRS website at www.irs.gov.