Middlebury

 

Payments to Non-Degree Students and Fellows

Below are the most common types of payments made on behalf of or to U.S. citizens, green card holders or resident aliens for tax purposes who are non-degree students, interns, and fellows (for a discussion of treatment of payments to non-resident aliens see the Foreign Nationals section):

Remember, that a payment might require documentation and that you always need to keep your own documentation of payments received for your tax return.

Financial_Aid
Internship Support
Fellowships
Wage
Travel Funds
SEVIS Fees
Health Insurance
Travel to Conference
Prizes
Gambling Winnings
Payments made for Activities Abroad
Payments made from Student Organization Funds


Financial Aid

... is always defined as Non-Qualified Aid;

... is processed through the Financial Aid offices or Accounts Payable Offices in Middlebury and Monterey.;

... is NOT taxed by the College / Institute;

... is NOT reported by the College / Institute on any form and is not reported to you or the IRS;

... is reported by you on Form 1040 or 1040EZ.

Internship Support

... is processed through the Career Services Office in Middlebury and individual departments in conjunction with the Financial Aid Office in Monterey.  Payments are made via checks;

... is NOT taxed by the College / Institute;

... is NOT reported by the College / Institute on any form to you or the IRS;

... is reported by you on Form 1040 or 1040EZ.

Fellowships

... include, but are not limited to, visa fees, mileage, car rental, gas for car rental, toll, parking, air fare, train fare, bus fare, taxi fare, hotel, housing, utilities for housing, hospitality, meals, site visits, special events, conference registration, office supplies, postage, photocopies, printing, binding, per diem payments;

... are processed through individual departments in Middlebury / the Institute.  Payments of per diems and reimbursements are made via checks, all other cost are generally paid directly to airline, housing, etc.;

... are NOT taxed by the College / Institute;

... are NOT reported by the College / Institute on any form to you and or the IRS;

... are reported by you on Form 1040 or 104EZ.

Wage

... see the section on payments to employees.

Travel Funds

... are processed through the Financial Aid offices in Middlebury and Monterey or through individual departments.  Usually, airplane tickets etc. are purchased by the College / Institute on behalf of students directly. Sometimes, students or parents are reimbursed for some travel expenses via Accounts Payable check;

... are NOT taxed by the College / Institute;

... are reported by the College / Institute on Form 1098T in Box 5 and send to you and the IRS;

... are reported by you on Form 1040 or 1040EZ.

 

SEVIS Fees

... are processed through the International Student and Scholar Services Office in Middlebury or Monterey.  Usually, the SEVIS fee is paid directly by the College / Institute via credit card on behalf of the student / fellow;

... are NOT taxed by the College / Institute;

... are reported by the College / Institute on Form 1098T in Box 5 and send to you and the IRS;

... are reported by you on Form 1040 or 1040EZ.

Health Insurance

... is processed through the Financial Aid offices in Middlebury and Monterey and paid directly to the provider;

... is NOT taxed by the College / Institute;

... is NOT reported by the College / Institute on any form to you or the IRS;

... is reported by you on Form 1040 or 1040EZ.

Travel funds for Conference Presentation

... are processed through the academic departments at the College and the Institute and paid to students via checks or paid directly to the provider;

... are NOT taxed by the College / Institute;

... are NOT reported by the College / Institute on any form to you or the IRS;

... are reported by you on Form 1040 or 1040EZ.

Prizes

... are processed through Commons Offices at the College and individual departments at the Institute and paid to students via checks;

... are NOT taxed by the College / Institute;

... are reported by the College / Institute on Form 1099MISC in Box 3  if more than $600 and send to you and the IRS per IRC 6041;

... are reported by you on Form 1040 or 1040EZ even if smaller than $600 per IRC 74, Treasury Regulation 1.74-1(a)(2).

Gambling Winnings

... include, but are not limited to, winnings from lotteries, raffles, horse races, and casinos. They include cash winnings and also the fair market value of prizes such as cars and trips;

... are processed through Commons Offices at Middlebury College and paid to students via checks;

... are NOT taxed by the College / Institute;

... are reported by the College / Institute on Form W-2G if more than $600 and send to you and the IRS;

... are reported by you on Form 1040 or 1040EZ even if smaller than $600.

Payments made for Activities Abroad

... are treated just like payments made in the U.S..

Payments made from Student Organization Funds

... are processed through Accounts Payable Offices at the College / Institute and paid to students via checks;

... are NOT taxed by the College / Institute as these payments are funded through the student activity fee;

... are NOT reported by the College / Institute on any IRS Form as they are funded through the student activity fee;

... are NOT reported by you on Form 1040 or 1040EZ.