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Payments to recipients who are U.S. citizens are not typically subject to federal and state income tax withholding and payroll taxes (i.e., FICA and Medicare taxes). The university has no tax reporting requirement for these payments (no W-2), butÌýis required to report payments on the federal form 1042-S.ÌýGrants, scholarships and awards received as OFA may need to be reported on tax returns if the amount exceeds qualified educational expenses as defined by . Grants and scholarships are listed on a 1098-T. Students are responsible for accurately reporting their income.