Completing Foreign Source Income Statement (FSIS)

Overview

The information provided only pertains to registered/enrolled international students who are non-residents for tax purposes outside the United States and who are receiving fellowship stipend awards. Awards classified as in-state fees/tuition or non-resident supplemental tuition are processed normally and do not require the Foreign Source Income Statement (FSIS).

International graduate students receiving fellowship stipends while outside of the US must complete the FSIS on a quarterly basis.

Students are responsible for completing the FSIS, and the department should forward the submission to gdsupport@grad.ucla.edu.

When the FSIS is submitted, the funding department may initiate funding. Once a student is known to be reentering or entering the United States for the first-time, please email gdsupport@grad.ucla.edu with the applicable information.

For departmental use only: How to process Foreign Source Fellowship for Departments.

Student instructions:  please complete parts 1, 3 and 4 of the Foreign Source Income Statement. Submit completed statement to your home academic department.

Student must sign up for one of the payment options below in order to receive their fellowship stipend.

Methods for Receiving Refunds (fellowship stipends) While Outside the US

UCLA has a number of methods by which students may receive their funds while away from the U.S. This includes the following:

Refund Type

Description

Notes

BruinDirect

Direct deposit made to students with a US bank account. Receive funds within 2-3 business days of the refund posting to BruinBill. Enroll in BruinBill under My BruinDirect.

Refunds posted to BruinBill after you enroll will be disbursed via BruinDirect.

BruinDirect FAQ

Western Union Global Pay

Submit Western Union’s Global Pay Foreign Transfer Request to have your refund distributed via an electronic fund transfer to a foreign bank account. Please note that processing these requests may take 6-8 business days.

Western Union Retail Payment

Submit Western Union’s Retail Cash Disbursement Request to have your refund distributed via cash pick-up. Please note that students will be required to visit a Western Union Retail location in person.  You may be eligible for this refund method if Western Union Retail locations are available in your country, and you have a government-issued identification in order to collect funds.

For further information related to refunds, please visit:

www.finance.ucla.edu/news/business-finance-services-operations-response-covid-19

Departments and students may also submit inquiries about their refunds to Student Accounts Office via the Message Center

Frequently Asked Questions

Who should complete the Foreign Source Income Statement?

Only fellowship stipend recipients (students) should complete the form as the form is to declare the student’s tax status. The form is not required for fellowship awards classified as in-state fees/tuition or Non-Residential Supplemental Tuition (NRST).

What are parts 2 and 3 of the Foreign Source Form in respects to how the fellowship is identified?

Only if the student is receiving a fellowship for a stipend should part 3 be completed (it’s not applicable for fees/tuition or NRST). Part 2 pertains to employment, which should be submitted separately to UCPath.

Is the Foreign Source Income Statement only applicable for fellowship stipends awarded during the 2020-21 fiscal year (July 2020 – June 2021)?

No, if the student received a fellowship stipend award beginning April 2020, and if the student has been out of the country since then, a Foreign Source Income Statement needs to be completed retroactive to April 2020.

Will any fellowship stipend award submitted for any international student need confirmation of their location in order to be released to the student?

The University needs to follow federal guidelines and treat the payment properly.  It is important to collect the FSIS from the student if they are outside the US.  Their fellowship stipend award is treated differently, and it is not taxable in the US.

The reentry example is clear for continuing international students. However, for new students who have never studied in the US, is the process the same: Email to Graduate Division to notify for first-time entry?

Yes, since the fellowship stipend award for Fall needs to be treated as foreign source income.  Once you know the student will be arriving in the US, you need to notify us immediately, as the taxation of the award is different once the student enters the US.

Can students opt-out out of the foreign source designation?

No, in order to comply with all applicable federal tax policies and laws, students must be under this classification if they meet all eligibility criteria.