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Tax information
(607) 254-4670 uco-tax@cornell.edu

Income tax
Graduate students with assistantships or fellowships must file a federal income tax return and generally must also file a New York State income tax return. The due date is April 15. (However, money spent for tuition and fees, and for books, supplies, and equipment required for courses is excludable from income and is therefore not taxable.) The tax treatment for an international student may be superseded by the specific provisions of a tax treaty between the United States and the country of which the student is a citizen. Each student is responsible for determining how the tax law applies to his or her own situation.

Students are obligated to understand and comply with tax laws, and to pay income tax in a timely manner. Although Cornell cannot act as an individual's tax adviser, Cornell's Tax Department Web page at  www.payments.cornell.edu/FAQ_For_Students.cfm links to the Internal Revenue Service (IRS) and provides a wealth of information geared specifically for students, including foreign nationals.