Tax Reporting / 1042-S
Students who are Non-Resident Aliens may be subject to both Federal and State income taxes if your scholarship exceeds the amount of your tuition and required fees. The excess may be taxed at 19% (14 Fed/5 State) or 35% (30 Fed/5 State). The University of Kansas uses a tax analysis system called Glacier. Students will receive an email from Glacier firstname.lastname@example.org. They will be asked to input information in Glacier online and return the necessary forms to the appropriate offices. If the income is determined taxable the excess income will be reported to the state and Internal Revenue Service (IRS). If taxed on the scholarship/fellowship, the individual will receive a 1042-S form in the mail (from the State of Kansas) for tax purposes. It is the student’s responsibility to file their taxes. Depending on your country’s treaty, you may or may not be taxed on scholarships.