Prizes, Awards & Fellowships (PandA)

    The PandA application is used to submit Prize, Award and Fellowship payments to university students. The process requires minimal data entry and up to fifty payment requests can be submitted in a single batch.

    For detailed instructions on how to enter a Prize, Award or Fellowship payment using the PandA application.

    Login to the PandA site

    Before entering a PandA payment, departments should be prepared to provide the following information.

    • If the payment is for travel, Primary Country (of Activity), Primary Activity and Number of Days of Trip are required, regardless of whether the student is a U.S. citizen, permanent resident, or international student.
    • If the payment is not for travel, Primary Country (of Activity), Primary Activity and Number of Days of Trip are required for international students only.
      • Primary Country (of Activity): enter the primary country where student studied during award period.
      • Primary Activity: enter ‘Prize or Stipend Non-Travel’
      • Number of Days of Trip: enter ‘0’.
    • If the payment is for an international student, before submitting the request, confirm that the student has completed the FNIS (Foreign National Information System) application with the International Tax Office. (The link to access the FNIS report can be found on the either the PandA application page, the “Create Supplier Request” task input screen or the “Create Supplier Invoice Request” task input screen. You can also reach out directly to the International Tax Office for assistance.)

    If you are unable to use the PandA application, you will need to process your Prize, Award or Fellowship payment by creating a Supplier Invoice Request. 3401 PR.02 Supplier Invoice Request | It’s Your Yale.

    Should you have any questions, please contact the Finance Support Center (FSC) at (203) 432-5394 or askfinance@yale.edu.

    Tax Treatment

    Prizes or awards issued to an international student will be subject to federal income tax withholding at a rate of 30%. Tax treaties generally do not apply to prizes and awards. If the recipient has knowledge of the prize or award in advance, he or she can contact the International Tax Department to determine if a tax treaty applies. The amount of the prize or award and tax withholding will be reported on a Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding.

    Fellowships (non-service payments) issued to an international student will be subject to 14% tax withholding (F1 or J1 visa) if the funds will be used within the U.S. There is no tax withholding or reporting if the fellowship is for the purpose of study or research outside the U.S. The fellowship may be tax-exempt if the tax residency country of the student and the U.S. has a tax treaty agreement and the student completed the required tax treaty form (i.e., /Form W-8BEN) prior to receiving the fellowship, with the University Tax Office. The fellowship amount for use within the U.S. and tax withholding (if applicable) will be reported on a Form 1042-S Foreign Person’s U.S. Source Income Subject to Withholding.