Follow these steps while using the information in links at the right-side navigation to complete the forms correctly.
F-1 and J-1 students are normally contacted about scholarship overawards. However, if you have a different visa or no visa, or considered undocumented, you should still complete the forms as best you can. Contact the ISS Office if you have an unusual situation and have questions about the forms.
- If you have already submitted a WH-1 and other required documents for the current calendar to ISS or another UH Office to process a previous scholarship or grant award, you do not have to submit them again. You can go directly to the ISS Request form and select the request category "Overaward/Other Award" and follow the steps on the form.
- If you have submitted a WH-1 and other required documents in a past calendar year or have never submitted such forms, then you need to follow the steps below to complete and collect the necessary forms before entering the request into ISS Request.
Step 1. Download and complete the UH WH-1 and EFT forms.
Step 1. Download and complete the UH WH-1 and EFT forms.
Download the UH WH-1 and EFT forms (attached together) from the UH Disbursing Office.
- Follow the Guide to Completing the WH-1 for help in completing the form correctly.
- Use the above link only, as it is the latest from the UH Disbursing Office. Do not use an old form or links from other sites. Forms are updated by the UH Disbursing Office each calendar year.
Included with the WH-1 is an Electronic Funds Transfer (EFT) form for direct deposit.
- Follow the Guide to Completing the EFT for help in completing the form correctly.
- This is a separate system from eRefund (related to tuition account) and Payroll (related to employment). To receive your overaward by direct deposit, you must complete this form. This is the easiest method to receive your overaward quickly and safely.
- This only allows deposits to U.S. banks.
- If you have already submitted the EFT forms for a past scholarship overaward, you do not have to submit again unless you are changing bank information. If you are unsure, check with ISS before submitting your forms.
Step 2. Download and complete the IRS Form W-8BEN.
After completing the WH-1, you should know if you are Resident Alien (RA) or Nonresident Alien (NRA) for tax purposes. See the next steps below based on your determination, then use the Guide to Completing the W-8BEN for help in completing the form correctly.
- Resident Alien (RA): skip the W-8BEN. However, if you do not have an SSN/ITIN, you cannot claim to be an RA.
- Nonresident Alien (NRA) with an SSN/ITIN who can claim a tax treaty benefit for a scholarship: complete Parts I, II, and III on the W-8BEN.
- Nonresident Alien (NRA) with an SSN/ITIN who cannot claim a tax treaty benefit for a scholarship: complete only Parts I and III on the W-8BEN.
- Nonresident Alien (NRA) with no SSN/ITIN: without an SSN/ITIN, you cannot claim a tax treaty benefit for a scholarship even if your country has one. Complete only Parts I and III on the W-8BEN.
Step 3. Collect and scan your immigration documents.
You will need to have scanned copies of:
- passport ID page
- visa (except for Canadian citizens)
- First page of your most recent I-20 (for F-1 students) or DS-2019 (for J-1 students)
- The I-20 or DS-2019 must still be valid and have your signature on it.
- Do not include other pages.
- Do not include dependent forms.
- most recent I-94 (download from CBP website)
- Do not include I-94 history page
Step 4. Submit completed tax paperwork to ISS.
Log into ISS Student Request and submit a request for "Overaward/Other Award." Depending on your situation, you may need any or all of these documents:
- Signed and completed WH-1. This may be a digitally-signed form, or a scan of an original with wet-ink signature.
- Signed and completed EFT forms (for direct deposit) - Usually attached with WH-1.
- Signed and completed W-8BEN (if applicable, see Step 2 above). This may be a digitally-signed form, or a scan of an original with wet-ink signature.
- Copy of passport ID page
- Copy of visa (if applicable)
- Copy of first page of I-20 or DS-2019. This must be a scan of an original with wet-ink signature. I-20/DS-2019 forms without signatures or with a digital signature will not be accepted as valid.
- Copy of most recent I-94
Step 5. Processing the award
ISS will review and contact you if there are questions or corrections to be made.
- Completed forms will be forwarded to the UH Disbursing Office for final tax determination. A record with your tax status will be created for you.
- If you are a Resident Alien (RA) for tax purposes, ISS will request the Cashier’s Office to release your overaward through eRefund from your MyUH tuition account.
- The Cashier’s Office processes payments in the middle and end of each month.
- If you are a Nonresident Alien (NRA) for tax purposes, ISS will request the Disbursing Office to issue your payment.
- The Disbursing Office processes payments in the middle and end of each month.
- There are several additional layers of approval, so Disbursing payments may take longer than the Cashier’s Office.
- Expect the entire process to take at least 2-4 weeks from the date you submit your completed tax paperwork.
Step 6. Filing a Federal Income Tax Return in the following year
The information below will help you understand what yo may need to do in personal income tax filing for the year that you received your scholarship overaward.
If you were determined to be a Resident Alien (RA) and received your scholarship overaward via eRefund from the Cashier's Office:
- UH is not required to report this scholarship or withhold taxes, but this does not mean you won’t owe taxes.
- The scholarship overaward is still considered income, and it is up to you to report this on a federal income tax return to see if it is taxable. Filing as Resident Alien (RA) is different from filing as a Nonresident Alien (NRA), as RAs will have a minimum income threshold before having to pay taxes.
- To verify the payment, you will need to get a 1098-T from UH. If you have not already done so, you will need to provide your tax ID (SSN/ITIN) to the Registrar's Office according to the instructions on their website in order to access the form.
- The 1098-T is made available at the beginning of each calendar year and shows the total tuition and fees and scholarships applied to your account in the past year. If you received a scholarship overaward, the total amount of scholarships will be greater that total amount of tuition and fees. The overaward amount should be reported as nonqualified scholarship. A “nonqualified scholarship” is money that does not directly pay for required educational expenses that may be tuition, fees, books, and equipment.
If you were determined to be a Nonresident Alien (NRA) and received your scholarship overaward via direct deposit or check from UH Disbursing:
- Taxes will be withheld at 14% unless you had an applicable tax treaty benefit.
- UH Disbursing will mail you a form 1042-S in mid-March of the following year to include with your federal income tax return. This form will verify the payment that was reported to the IRS and the taxes withheld, if any. Do not file your income tax return before receiving this form. If you do file before receiving the 1042-S, you may file an amendment to your return afterwards.
- The 1042-S is mailed to the mailing address that you entered on the WH-1. If you entered a U.S. address and a foreign address, it will be sent to your U.S. address. If you only entered one address, it will be sent to that address. If you changed your mailing address by then, the form will be sent back to UH Disbursing, and they may contact you via email to make sure you get the form.
- If you do not receive the form by mid-March, contact UH Disbursing at <uhdisb@hawaii.edu>.