Tax Guides

Determine whether a stipend payment can be made through Payables & Reimbursements or should be paid through the Human Resource payroll system. Download a hard copy (.pdf)

All income received by the student or participant is taxable income regardless of classification as scholarship stipend or compensatory stipends.

However, amounts classified as scholarship stipends are eligible for potential exclusion from income under IRC Section 117 for amounts paid for tuition, required fees, books and course required school supplies. On the other hand, for amounts classified as compensatory stipends, the exclusion from income under IRC 117 for amounts paid for tuition, required fees, book and course required school supplies is NOT available.

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This publication informs foreign students, faculty and staff about the rules under which Arizona State University (ASU) operates, based on the tax and immigration laws of the United States (U.S.).