The U.S. Internal Revenue Service (IRS) requires Cornell University to withhold 14% of grant, scholarship, or fellowship aid in excess of qualified tuition and fees for students, researchers, or grantees who are temporarily present in the United States with an “F,” “J,” “M,” or “Q” visa unless, eligible for an exemption or lower tax rate under a current tax treaty.

To determine your eligibility for a lower tax withholding rate or exemption, contact the Cornell University Tax Office at uco-tax@cornell.edu to request access to an online Foreign National Questionnaire.

For more information, please visit Cornell Tax FAQ’s from the University Tax Office and U.S. Income Tax Basics from the Office of Global Learning.

If the mandatory tax withholding creates a financial hardship, undergraduate international students who are eligible for Cornell Grant or Scholarship aid may request additional institutional loan funds. To request additional loan funds:

• confirm your eligibility for a tax withholding exemption with the University Tax Office in writing
• complete an undergraduate Cost of Attendance Increase form
  • in Step 2, select “Other” in the “Type of Cost” dropdown
  • in Step 3, indicate your request is for institutional loans to cover international student tax withholding.  Supporting documentation is not required but may be requested.