Are taxes withheld from my fellowship? How do I file tax returns for fellowship income?

Although stipend awards are considered taxable income (and must be reported as such to the IRS by the recipient), federal taxes are not withheld for U.S. citizens and permanent residents. Federal taxes will be withheld (at a rate of 14%) for international students who are not exempt on the basis of an applicable tax treaty. Additional information regarding the taxation of fellowship awards can be found on the IRS website (http://www.irs.gov/publications/p970/ch01.html). You may also see the information provided by the Student Legal Clinic (http://studentlegalclinic.berkeley.edu/). The Berkeley International Office website (http://internationaloffice.berkeley.edu/tax-reporting) also has general information regarding taxes for international students.

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