General Tax Information

The information provided below is not a substitute for professional/government tax counseling or for reading Internal Revenue Service (IRS) and California Tax Board publications. Please consult with a qualified individual for more detailed information concerning applicable tax policies and regulations. 

The Department does not prepare 1098-Ts, W-2s, nor can provide tax advice. The university is unable to provide specific tax advice to individuals. Please direct all tax-related questions to your tax preparer, VITA, or refer to the IRS site. 

Tax Treatment of Awards

Financial support awards for living expenses are taxable, and likely will be taxed differently than other types of income students have received previously. Financial support awards for living expenses spent on fees, tuition, and/or required course expenses are not taxable. Financial support awards for living expenses spent on items other than fees, tuition, and required course expenses will likely be considered taxable by the IRS. This includes awards used to cover living expenses.

US citizens, permanent residents, and resident aliens do not have taxes withheld from their financial support awards for living expenses for federal tax purposes at the time of disbursement. These individuals may still be required to report financial support awards for living expenses on their tax returns and make estimated quarterly tax payments. As each student’s situation is unique, the Department is unable to provide or calculate an estimate of the amount of taxes that a student may owe.

Students on an F-1 or J-1 visa who will be receiving financial support awards for living expenses are subject to a 14% withholding unless a tax treaty exemption applies. Students on an F or J visa are also required to access the online GLACIER tax compliance system to determine tax status. The Department will assist with access by by submitting a GLACIER initiation form once the student arrives in the US. All nonresidents of the United States receiving financial support payments are required to submit the GLACIER Tax Summary Report and supplemental information to UCLA’s Central Resource Unit for processing. The information provided is used to ensure compliance with Internal Revenue Service (IRS) rules and regulations.

All students are responsible for retaining “Offer of Graduate Student Support” agreements, financial support offer letters, UCLA Billing & Accounts Receivable (BAR) monthly statements, and other documents and receipts related to financial support awards and course expenses.

Students should consult a tax preparer and/or view the information provided in Internal Revenue publications. UCLA’s Financial Wellness Program offers workshops regarding tax preparation during Winter/Spring quarter.

Taxes on Salary

Taxes on salary from employment (for example, as a Graduate Student Researcher and/or TA) are automatically deducted from pay based on how you fill out your Form W-4 and California’s DE 4. These forms are completed in UCPath.

Gross salary is the salary before taxes are deducted. Net salary is the total salary after taxes are deducted. As each student’s situation is unique, the Department is unable to provide or calculate an estimate of the net salary a TA or GSR will receive.

Tax Return Preparation

Tax Preparation Assistance for U.S. Citizens & Resident Aliens

VITA at UCLA provides FREE tax assistance for filing BOTH Federal and California State income taxes. All our volunteers are IRS certified and we can assist with both e-filing and paper filing.

Tax Preparation Assistance for International Students
  • If you have a GLACIER record, you can use GLACIER Tax Prep for free to prepare your federal return. For more information on year-end tax statements, tax forms and filing requirements, and GLACIER Tax Prep, see Foreign Student Workers Tax Information.
  • The Dashew Center for International Students and Scholars offers tax preparation workshops for UCLA nonresident students and scholars. Check for upcoming workshops on the Dashew Center home page.

Related Forms for Tax Return Preparation

Form 1098-T, Tuition Statement

The IRS Form 1098-T is used to assist the taxpayer in determining eligibility for certain education tax credits. These benefits may allow taxpayers to reduce their federal income tax based upon qualified tuition and fees paid, assuming the taxpayer meets all TRA’97 requirements. Please see the 1098-T Tax Form Information page for instructions on how to access your 1098-T. UCLA typically issues 1098-Ts in late January to early February.

If you believe there is an error on the reported amounts, please review the information under “1098-T Discrepancies” > “What should I do if there is an error with the reported amounts shown?” of the above linked page. The Department won’t be able to assist students in determining if the values listed on a 1098-T are accurate.

Form W-2, Wage and Tax Statement

If you worked on-campus (for example, as a TA and/or Graduate Student Researcher), you will receive a Form W-2 mailed or accessed through UCPath (preference is set in UCPath). The W-2 only lists salary earned through employment. W-2s are usually available in late January to early February. If you believe there is a discrepancy on your W-2, please direct your questions to UCPath. The Department won’t be able to assist students in determining if the values listed on a W-2 are accurate.

Please note: 1099s are issued to independent contractors. Since student positions at UCLA (ex: TA, Graduate Student Researcher.) are University employees, 1099s are not issued for those positions, only W-2s.