Note: The information provided below is not a substitute for professional/government tax counseling or for reading Internal Revenue Service and California Tax Board publications. The University is unable to provide tax advice to individuals.

Key ReferenceTax Benefits for Education Information Center
General Information on Taxes for International Graduate Students

Fellowship Support

The Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB) consider graduate fellowships taxable income.

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All earnings are taxable income.

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Resources for Domestic
Students and Residents

Frequently asked questions and publications for US citizens and residents.

Access resources here.


Additional Resources for
International Students

Access guidance for foreign students and scholars.

Learn more.

Disclaimer: Although every effort has been made to provide accurate information, the University of California is not responsible for any tax liability or penalty students may incur because of the information provided by our office. The information we have provided is general and should not replace professional, Internal Revenue Service, or State Franchise Tax Board advice and assistance.