Important Information: The Office of Financial Aid and Student Employment has transitioned to a fully remote model of engagement. Service at the front desk and counselor walk-ins are suspended until further notice. Assistance will continue uninterrupted via email, phone, and our secure document uploads. For more information see our message about continuing operations remotely. For more information specific to the impact of coronavirus, please view Cornell's Coronavirus FAQ.

Please be mindful of phishing attempts regarding CARES Act Funding. To verify phishing attempts, please reference the Cornell IT Security Phish Bowl.

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.

If this withholding creates a hardship, you may apply for loan to cover the withholding by completing the Undergraduate Student Appeal Form. Include in Step 4 that you are an international student and want loan to cover your withholding tax.

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.

In order to evaluate your eligibility for non-withholding, complete a Foreign National Questionnaire. Access to the online Questionnaire can be gained by emailing cu_fnis@cornell.edu requesting a user name and password.