TA & RA Income Tax
1.General Guidelines for TA/RA Income Tax
TA/RA is not scholarship so it is NOT tax free.
Reference (related documents): MIT TAX Workshop on March 6, IRS
Publication No. 519, 520, 901, IRB (Internal Revenue Bullitine).
You can obtain the publications from IRS webpage listed below or libaries. http://www.irs.ustreas.gov/prod/forms_pubs/pubs.html http://www.china-embassy.org/Education/pchpt12.htm
Written in the treaty (artical 20), for
