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University of the Pacific
3601 Pacific Avenue
Stockton, California 95211

Income Tax

Who Must File an Income Tax Return

Everyone who works in the United States, regardless of nonimmigrant status or income, must file a federal income tax return every year. Although all income must be reported, it is not necessarily all taxable.

For example:

  • Income not for service. If your income is classified as a scholarship, fellowship, or grant and does not involve any service on the student's part, the portion that goes toward tuition, fees, books and required expenses may be exempt from taxation. Scholarships from foreign sources are generally tax-exempt. Additionally, there maybe a tax treaty between your country and the United States. That treaty may exempt some of your income from taxation. The Payroll Office has information related to tax treaties. Additional information is available from the U.S. Internal Revenue Service.
  • Graduate assistantships are taxable because the student performs a service (teaching/research) for wages.
View the Tax Seminar Presentation for more details.