Fellowship payments are subject to federal and state income taxes unless the payment is used to pay for qualified tuition and required enrollment fees. You will be personally responsible for any income taxes resulting from the receipt of this fellowship payment. You should be advised that fellowship payments used to pay for travel, supplies or equipment used in your independent research are not exempt from taxation. Fellowship payments, although taxable, are not subject to income tax withholding if paid to a U.S. citizen or resident alien. It is the sole responsibility of the student to report and pay taxes on the taxable portion of any fellowship, stipend, award or grant that he/she receives. Consistent with IRS guidance, the University does not withhold taxes on the taxable portion of fellowships, stipends, awards or grants except in limited circumstances involving nonresident aliens. If you are a nonresident alien, federal income taxes may be required to be withheld from your payment unless you qualify for exemption by way of an income tax treaty between the United States and your country of tax residence. Fellowship recipients may wish to consider making estimated federal and state income tax payments.