Tax Withholding

The Internal Revenue Service classifies grant aid in excess of tuition and mandatory fees as taxable income and requires Cornell to withhold 14% in taxes if you are a non-resident alien and not eligible for exemption from taxes under a tax treaty.

You will receive a form 1042-S that shows the amount of grant aid in excess of tuition and fees. These are mailed out from Cornell University’s Tax Compliance Office. You may receive all or part of these taxes back when tax returns are filed for the calendar year.

If this withholding creates a hardship, please contact a staff member at the appropriate financial aid office.

  • Canadians and Mexicans who enrolled prior to Fall 2010 should contact the Office of Financial Aid and Student Employment.
  • Students with DACA status should contact the Office of Financial Aid and Student Employment and see more information here.
  • All other international students should contact the International Students and Scholars Office.