Columbia University Student Financial Services

Domestic Students

To receive credit for a stipend, students must be registered for the term for which the aid has been awarded and must have submitted all required documentation to their school's Financial Aid Office. Stipends processed through a student account can be issued by direct deposit or by check.

Students wishing to have their stipends directly deposited should fill out a Direct Deposit Authorization form through SSOL.  Only students registered for the term indicated on the stipend authorization when the credit is posted to their account can have their stipends deposited directly.

Otherwise, stipend checks may be picked up at the Cashier’s Office of Student Financial Services during or after registration upon presentation of a valid University ID card.

Stipends will not be applied directly to your student account.  For accounting purposes, the stipend will be reflected on the Student Account Statement as a credit when the award is granted and as a charge when the check or direct deposit is initiated and will, therefore, not affect the balance due.

 

International Students

Stipends can be considered taxable income for international students. Every recipient of a University-issued stipend is required to have a unique taxpayer ID number. This number is used by the University to report the payment and withholding of local, state, and federal taxes.

If you have a US Social Security number (SSN), this is your taxpayer ID number. (Note: This is not the 9-digit number assigned by Columbia. An SSN is assigned by the federal government and should never be shared via email.)

If you do not have an SSN and are not eligible to apply for one on the basis of employment, you will need to apply for an Individual Taxpayer ID Number (ITIN). You will need this number to receive your stipend check from the University and to file a US tax return in the spring for US income received during the previous calendar year. (For more information about US tax return requirements for international students, visit the ISSO website.)

You may pick up your stipend check at the Cashier's Office. Until you receive your SSN or ITIN card, you must bring a copy of the receipt issued when you applied for an SSN or a copy of IRS Form W-7 (if you applied for an ITIN instead) to receive your check.

Frequently Asked Questions about the Social Security Number (SSN) and the Individual Taxpayer ID Number (ITIN)

Who qualifies for a SSN?

Most J-1, J-2, H-1b, O-1 and TN visa holders are eligible to receive a Social Security Number, as long as they are authorized for employment at the University. F-1 visa holders are also eligible for a Social Security Number, but must also show proof of a job offer.  A new employee can complete the SSA application at the Social Security Administration office. Click here for more information.

Who needs to apply for an ITIN?

All other visa holders, including B-1/WB visa holders, receiving any type of payment or reimbursement from the University must apply for an ITIN through the local IRS office. See ITIN - Individual Taxpayer ID Number for more information.

How do I apply for an ITIN?

To apply for an ITIN, complete IRS Form W-7. To ensure that the University will be notified and report the correct IRS issued number, enter the following information on Line #3 on the W-7 form: Columbia University Human Resources, 615 W. 131 Street, New York, NY 10027. Unlike an SSN application which is made in person and for which an application receipt is issued on the spot, a W-7 ITIN application is mailed to IRS.

Why are taxes withheld from Scholarship Automation payments made to international students, but not payments made to domestic students?

Even though non-qualified scholarship or fellowship payments are taxable to the domestic student, the IRS does not require the University to withhold tax or report the payments to the IRS. Students, however, are required to report non-qualified scholarship and fellowship payments to IRS on their individual tax returns. The IRS requirements are different, however, for "non-qualified" payments to international students. The IRS generally requires taxes be withheld at the rate of 14% and the scholarship/fellowship amounts be reported to both the IRS and the student on IRS Form 1042-S. Only those international students who are eligible for tax treaty benefits are exempted from tax withholding on the non-qualified amounts. For more information, please contact Carlos Lira Coppa at cil1@columbia.edu or 212 851-2849.

For more information regarding student and scholar and tax obligations, please contact ISSO.