Please note that any funding you receive from UROP should be reported to the Internal Revenue Service (IRS) as it may be subject to taxation depending on the overlap between your UROP project/presentation funding and any course requirements. For example:
- Non-stipend funding originally intended for and spent towards a UROP project/presentation that is also required by a course (i.e., you are receiving academic credit for it) may not be taxable
- Non-stipend funding spent towards a UROP project/presentation that is not required by a course may be taxable
- Stipend funding obtained to work on a UROP ERC/project/presentation, regardless of any course overlap, is generally taxable
Please note that these examples may not apply to you depending on your exact circumstances. Additionally, any changes in the amount of funding that you receive from UROP at the completion of the UROP ERC/project/presentation may change your potential tax liability. Please consult with a tax professional for more information.
For International Students Only
All information above applies to international students. In addition, international students must submit UH Form WH-1 (two pages) to Donnie Feng, UH Disbursing and Payroll (808) 956-6067.
Depending on the individual, international students receiving UROP funding may experience an overaward (i.e., the amount of scholarships received is greater than the tuition and fees balance in a given semester). In this case, the International Student Services (ISS) will contact the international student and ask the student to complete additional paperwork in order to receive UROP funding. Please note that the IRS may withhold some of the UROP funding as a result of the overaward. Please contact ISS for any questions at issmanoa@hawaii.edu.