1119.1 - Procedure for Completing Tax Withholding Forms as a Foreign National Scholarship/Fellowship Awardee


University of North Carolina at Chapel Hill Finance Procedure 1119.1 - Procedure for Completing Tax Withholding Forms as a Foreign National Scholarship/Fellowship Awardee


Foreign nationals receiving scholarship and fellowship assistance must complete taxation forms. These forms are used in determining the appropriate method of taxation and withholding. To determine which forms should be completed, there are certain rules and regulations that are applied to each foreign national.

Forms and Instructions

Completion of the following forms is required of foreign nationals receiving financial aid awards:

  1. UNC Finance Form PR-100, Foreign National Information Form. Completed by foreign nationals to determine whether they are resident or nonresident aliens for tax purposes. This form also provides information to ensure proper tax withholding and reporting.
  2. IRS Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals). Documents that the nonresident alien is not subject to backup withholding rules, but does not exempt the payee from the 30% (or lower treaty) nonresident withholding rates. It is used to claim an exemption from income tax withholding based on an exemption for scholarship/fellowship grants under tax treaties between the U.S. and the grantee's country of residence.



Related Requirements

External Regulations and Consequences

University Policies, Standards, and Procedures

Contact Information

Primary Contact
Subject Contact Telephone Fax E-Mail
Scholarship/Fellowship Payroll Services 919-962-0047   payroll@unc.edu



  • August 24, 2009
100% helpful - 1 review


Article ID: 131397
Thu 4/8/21 9:08 PM
Sun 12/12/21 4:01 PM
Effective Date
If the date on which this document became/becomes enforceable differs from the Origination or Last Revision, this attribute reflects the date on which it is/was enforcable.
08/24/2009 12:00 AM
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
Title of the person who is primarily responsible for issuing this policy.
Director of Payroll Services
Last Review
Date on which the most recent document review was completed.
08/24/2009 12:00 AM
Last Revised
Date on which the most recent changes to this document were approved.
08/24/2009 12:00 AM
Next Review
Date on which the next document review is due.
08/24/2019 12:00 AM
Date on which the original version of this document was first made official.
08/18/2009 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Finance and Budget