Taxes
Do I have to pay taxes on the scholarship
funds I receive?
Under the Tax Reform Act of 1986, any funds you receive from scholarships,
benefits, fellowships, and grants from BYU-Hawaii or any other source
that combined exceed the cost of tuition, fees, books, and required
equipment and supplies are considered taxable income. These funds
include Pell Grants but not BYU-Hawaii or federal loans. Since you
are required to report taxable awards to the IRS as income, you
should keep a detailed record of all expenditures for tuition, fees,
books, and required equipment and supplies. Housing and food are
considered nonexempt. Scholarship and grant moneys spent on these
items are subject to income tax. Consult your tax advisor for additional
details. The university is obligated by law to report all foreign
student scholarship income to the Internal Revenue Service.
Does BYU-Hawaii withhold any taxes from
my scholarship?
Except for international students on scholarship, the University
is not required to withhold any amounts from scholarship payments.
You will be entirely responsible for any taxes that may be due the
government. The law concerning taxation of scholarships and fellowships
is complex and is outlined by the Internal
Revenue Service. For more detailed information, consult your
personal tax advisor.