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Stipend for a J-1 and J-2 visa holder
September 25, 2024
Q. 1. What is the withholding tax rate for paying a J-1 teacher and a J-2 teacher a professional development stipend if they are in NRA status for tax purposes and not claiming a tax treaty benefit? Is it 30% or 14%? 2. Is this stipend considered a nonqualified scholarship/fellowship for both J visa holders and therefore taxed at the 14% rate for both visa types since this is considered training? I am referencing IRS Pub 515, Non-degree Candidate page 49.
A.
(Answered by IOFM’s third-party tax…
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