Scholarships/grants on Room & Board

BelknapPoint
Fri, 11 Oct 2019 15:57:49 +0000

By the way, I believe that the state in which the student study might still consider the room and board part of the scholarship taxable because typically tax treaties are signed between foreign countries and the US, and the individual states do not necessarily follow the same logic.

U.S. treaties with foreign governments have precedence over any state laws.

Part of the puzzle regarding a non-resident international student being subject to federal tax laws has to do with the visa type that the student holds.