Grantee Income Tax Information

Tax Information for Whitaker Program Grantees

Whitaker grants are subject to U.S. income taxes. However, the Institute of International Education is neither required to issue a 1099 or W2, nor to withhold taxes from grant payments.

IRS Publication 970 entitled "Scholarships and Fellowships", explains tax responsibilities in great detail. IRS Publication 54, "Guide for US Citizens Abroad", provides additional information regarding treatment of Fellowships Abroad. The easiest way to obtain this publication is by downloading it from the IRS website or by phoning 1 (800) TAX-FORM

The IRS Website is www.irs.gov [1]

The Whitaker Grant Authorization document which you signed before starting your grant should outline the funds you received during your grant period. For those of you who had your checks deposited into a bank account; you can also check your bank statements to see how much was deposited in any given year. Remember, you only need to declare the amount issued doing the calendar year, January 1 to December 31.

Please note that IIE staff members are not permitted to give tax advice. If you are still uncertain about your tax obligation, we encourage you to contact the IRS directly or speak with a tax professional.