1042-S Reporting for Resident Hall Advisor Assistantships: Taxable or Not?

April 20, 2026
April 20, 2026

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Q. Our university has international students who receive an assistantship for acting as student resident hall advisors. An assistantship benefit is placed on the student’s account by the Financial Aid department, and in many cases, it directly offsets the student’s room and board charges. Unless these students claim treaty, the University withholds 14% of the assistantship payment in the month they receive the benefit on their student account and remits the withholding to the IRS. The…

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