All F and J visa holders must file appropriate U.S. tax forms even if they have no income, their income is not connected to the U.S., their only income was from scholarships or grants, or their income was partially or fully exempt from U.S. taxation based on a tax treaty with their home country.
The federal government assesses tax on any amount of scholarships and grants that exceeds tuition, fees, and required expenses. In accordance with federal law, Earlham withholds 14% of any scholarship amount above tuition, fees, and required expenses in order to pay this tax. Students who receive full scholarships must be prepared to reimburse the College for this tax payment of approximately $1000 per calendar year.
The International Programs Office may not provide individual tax advice or assist individuals with filing their forms. In the spring of each year, however, IPO organizes a tax seminar to provide you with further information on filing U.S. tax returns. Non-resident tax forms and relevant IRS publications are available in IPO.