compensatory vs. noncompensatory scholarship or fellowship income

German translation: Stipendien, die (k)eine Vergütung darstellen

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	compensatory vs. noncompensatory scholarship or fellowship income
German translation:	Stipendien, die (k)eine Vergütung darstellen
Entered by:	Olaf Reibedanz

05:29 Apr 24, 2006

English to German translations [PRO]
Law/Patents - Law: Taxation & Customs / Instructions for Form W-8BEN

English term or phrase: compensatory vs. noncompensatory scholarship or fellowship income

Scholarship and fellowship grants.

A nonresident alien student (including a trainee or business apprentice) or researcher who receives **noncompensatory scholarship or fellowship income** may use Form W-8BEN to claim benefits under a tax treaty that apply to reduce or eliminate U.S. tax on such income. No Form W-8BEN is required unless a treaty benefit is being claimed. A nonresident alien student or researcher who receives **compensatory scholarship or fellowship income** must use Form 8233 to claim any benefits of a tax treaty that apply to that income. The student or researcher must use Form W-4 for any part of such income for which he or she is not claiming a tax treaty withholding exemption. Do not use Form W-8BEN for **compensatory scholarship or fellowship income**. See Compensation for Dependent Personal Services in the Instructions for Form 8233.

If you are a nonresident alien individual who received **noncompensatory scholarship or fellowship income** and personal services income (including **compensatory scholarship or fellowship income**) from the same withholding agent, you may use Form 8233 to claim a tax treaty withholding exemption for part or all of both types of income.

Olaf Reibedanz KudoZ activity Questions: 10041 (3 open) (5 without valid answers) (115 closed without grading) Answers: 3309 Colombia
Local time: 23:03

Stipendien, die (k)eine Vergütung darstellen

Explanation:
Again, since this only exists in the US, there are two ways to go about it. Translate 'Stipendien, die (k)eine Vergütung darstellen" or explain "(nicht oder nur teilweise) zu versteuernde Stipendien" (this deals with the effect only)

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Note added at 6 mins (2006-04-24 05:35:54 GMT)
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of course 'Einkünfte aus...'

Selected response from:

Teresa Reinhardt
United States
Local time: 21:03

Grading comment

Danke Teresa!
4 KudoZ points were awarded for this answer

Summary of answers provided

3 +1

Stipendien, die (k)eine Vergütung darstellen

Teresa Reinhardt

Answers

5 mins confidence:

peer agreement (net): +1

Stipendien, die (k)eine Vergütung darstellen

Teresa Reinhardt
United States
Local time: 21:03
Native speaker of:

German,

English
PRO pts in category: 15

Grading comment

Danke Teresa!

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