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Level 2
posted Apr 13, 2021 3:27:33 PM

I am a resident alien (J1) and receive a tax-exempt scholarship from Germany. What do I need to file?

I have entered my third calendar year in the US (J1 - researcher), and thus became a resident alien. I receive a tax exempt scholarship from Germany. My partner (J2) had a regular job in the US. For federal taxes I am filing only my spouses income (W2 slip).  Is that correct or do I need to file my scholarship, too?

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5 Replies
Expert Alumni
Apr 13, 2021 7:38:00 PM

I would enter the scholarship amount under "Other Income" and also enter a negative amount for the offset.  

 

In TurboTax online,

  • Sign into your account, select Pick up where you left off
  • To the right upper corner, in the search box, type in "other reportable income" and Enter
  • Select Jump to other reportable income
  • Next screen, Other Wages Received, select No to continue
  • Next screen, scroll down all the way to the bottom, under Other reportable income, select Start
  • Next screen, Any Other Taxable Income? select Yes to continue
  • You will also enter the same amount as a negative number for the offset.

Make sure you keep record or a statement to show it's tax exempt status when IRS asks for it. 

 

If you and spouse meet the filing requirements, you would need to file a Form 1040.  Click here:  https://turbotax.intuit.com/tax-tips/irs-tax-return/do-you-have-to-file-an-income-tax-return/L2hxskbIr

 

 

Level 2
Apr 14, 2021 4:18:36 AM

Thx. Based on Publication 519 Chapter 9 (https://www.irs.gov/pub/irs-pdf/p519.pdf ; pg 48, middle column, "Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens") it says: "How to report income on your tax return. In most cases, you will not need to report the income on your Form 1040 or 1040-SR because the income will be exempt from U.S. tax under the treaty. " While this paragraph does not mention form W-9, the example below does.

 

Thus I do not think I need to report form 1040 (only my spouse does) because I do not receive any income (and neither any documentation like a W2 slip). However, I might need to file form W-9. If so, could you please help me out what (if anything) I need to put into line 4. Thanks so much.

Expert Alumni
Apr 14, 2021 2:07:54 PM

Line 4 of the W9 is to fill out if you have interest in a business entity such as a partnership, S-Corp, or corporation). If you are filing this is an individual, line 4 does not need to be filled out. :

Level 2
Apr 14, 2021 2:20:03 PM

Thx Dave. So you agree that for me the best way forward is to follow the example given in Publication 519 Ch9 pg.48 middle column bottom? How can I find Form W-9 in Turbotax? Do you have an example for the required statement to the payer (I can adjust it to the German-US tax treatie)?

Level 2
Apr 15, 2021 1:07:30 PM

An answer to my questions above would be highly appreciated. This is the last piece of information I need to finally file my taxes. Thanks a lot!