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Council of Graduate Schools - University of California_ Merced by liuhongmei


									                                                                                          Resolution Regarding
                               Council of
                                                                                       Graduate Scholars, Fellows,
                            Graduate Schools                                             Trainees and Assistants
Acceptance of an offer of financial support (such as a graduate scholarship, fellowship, traineeship, or assistantship) for the next
academic year by a prospective or enrolled graduate student completes an agreement that both student and graduate school
expect to honor. In that context, the conditions affecting such offers and their acceptance must be defined carefully and under-
stood by all parties.

Students are under no obligation to respond to offers of financial support prior to April 15; earlier deadlines for acceptance of
such offers violate the intent of this Resolution. In those instances in which a student accepts an offer before April 15, and sub-
sequently desires to withdraw that acceptance, the student may submit in writing a resignation of the appointment at any time
through April 15. However, an acceptance given or left in force after April 15 commits the student not to accept another offer
without first obtaining a written release from the institution to which a commitment has been made. Similarly, an offer by an insti-
tution after April 15 is conditional on presentation by the student of the written release from any previously accepted offer. It is
further agreed by the institutions and organizations subscribing to the above Resolution that a copy of this Resolution should
accompany every scholarship, fellowship, traineeship, and assistantship offer.

The following list includes CGS member institutions that indicated their support of the Resolution.

This Resolution was renewed September 2004.

Abilene Christian University               California University of Pennsylvania   Florida Atlantic University              Louisiana State University
Air Force Institute of Technology          Case Western Reserve University         Florida International University          Health Sciences Center
Alcorn State University                    Catholic University of America          Florida State University                 Loyola Marymount University
Alfred University                          Central Michigan University             Fordham University                       Loyola University of Chicago
American University                        Central Missouri State University       Fort Hays State University               Marquette University
Andrews University                         Central Washington University           Gallaudet University                     Marshall University
Angelo State University                    City University of New York             George Mason University                  Massachusetts Institute of Technology
Appalachian State University                Graduate Center                        George Washington University             Medical College of Georgia
Arizona State University                   Claremont Graduate University           Georgetown University                    Medical College of Ohio
Arkansas State University                  Clark Atlanta University                Georgia Institute of Technology          Medical College of Wisconsin
Auburn University                          Clark University                        Georgia Southern University              Medical University of South Carolina
Austin Peay State University               Clemson University                      Georgia State University                 Miami University
Ball State University                      Cleveland State University              Hampton University                       Michigan State University
Baylor College of Medicine                 College of New Jersey                   Harvard University                       Michigan Technological University
Baylor University                          College of Saint Rose                   Hebrew Union College - Jewish            Middle Tennessee State University
Bloomsburg University of Penn.             College of William and Mary                Institute of Religion                 Minnesota State University - Mankato
Boise State University                     Colorado School of Mines                High Point University                    Mississippi State University
Boston College                             Columbia University                     Hofstra University                       Montana State University - Bozeman
Boston University                          Concordia University, River Forest      Hood College                             Montclair State University
Bowling Green State University             Coppin State College                    Howard University                        Mount Mary College
Bradley University                         Cornell University                      Idaho State University                   Murray State University
Brandeis University                        Creighton University                    Illinois Institute of Technology         National University
Brigham Young University                   Dartmouth College                       Illinois State University                Naval Postgraduate School
Brown University                           Drew University                         Indiana State University                 New Jersey Institute of Technology
Bryn Mawr College                          Drexel University                       Indiana University                       New Mexico State University
Caldwell College                           Duke University                         Indiana University - Purdue University   New York Medical College
California Institute of Technology         Duquesne University                        Fort Wayne                            New York University
California State Polytechnic               East Carolina University                Indiana University of Pennsylvania       North Carolina Agricultural & Technical
 University, Pomona                        East Central University                 Iowa State University                     State University
California State University, Bakersfield   East Tennessee State University         Jackson State University                 North Carolina State University
California State University, Fresno        Eastern Illinois University             James Madison University                  at Raleigh
California State University, Fullerton     Eastern Kentucky University             John Carroll University                  North Dakota State University
California State University, Hayward       Eastern Michigan University             Johns Hopkins University                 Northeastern Illinois University
California State University,               Eastern Washington University           Kansas State University                  Northern Arizona University
 Long Beach                                Emerson College                         Kent State University                    Northern Illinois University
California State University,               Emory University                        Lamar University                         Northern Michigan University
 Los Angeles                               Emporia State University                Langston University                      Northwestern State University
California State University, Northridge    Fayetteville State University           Lehigh University                         of Louisiana
California State University,               Fairmont State University               Loma Linda University                    Northwestern University
 Sacramento                                Fielding Graduate Institute             Louisiana State University and           Nova Southeastern University
California State University,               Fitchburg State College                    A & M College                         Oakland University
 Stanislaus                                Florida A & M University                                                         Ohio State University
                                             Student Business Services
                                             University of California, Merced
                                             PO Box 2039                                 ELECTRONIC FUNDS TRANSFER (EFT)
                                             Merced, CA 95344
                                             Email:                                      AUTHORIZATION
                                             Phone: (209) 228-4114                                                                                     Page 1 of 1

                           Please complete this form and attach documentation as requested. Mail completed and signed form to the address listed above.
                           Note: For student refunds, bank account MUST be in the STUDENT’S name for the EFT to be processed.

                           SECTION 1: STUDENT INFORMATION
                           Student’s Name:                                                          Student’s ID #:
                                                (Last, First, Middle Initial)
                           Phone Number:                                                            Email Address:
                           SECTION 2: TYPE OF REQUEST
                           Please check one box from the following:

                                        New EFT: Continue to Section 3            Change EFT: Continue to Section 3           Cancel EFT: Skip to Section 5

                           SECTION 3: BANKING INFORMATION
                                                                                                                                        SAMPLE CHECK
                           Bank Name:
Attach voided check here

                           Routing Transit #:

                           Account #:                                                                                       Routing     Account #
                                                                                                                            Transit #

                           Account Type (please check one box):            Checking Account          Savings Account
                                                                       (attach voided check)      (attach deposit slip)

                           Please check one of the following:

                                I am a STUDENT requesting that my financial aid or other overpayment be directly deposited in to my bank account.

                                I am a PARENT requesting that the residual of my Parent PLUS Loan be directly deposited in to my bank account.

                           My signature below authorizes: 1) the University of California, Merced to deposit the above named student or parent refund (including
                           any refund from Title IV disbursement of aid) via electronic transfer of funds, and to initiate, if necessary, debit entries and adjustments
                           for any credit entries in error; 2) my financial institution to credit the above named student or parent refund to my account. I understand
                           that a new EFT Authorization form must be completed and signed if I change my account, close my account, or change financial
                           institutions and this EFT Authorization will remain in effect until cancelled or upon separation from the University. I understand that if I
                           receive money that I am not entitled to, I am responsible for repayment.

                           SECTION 5: SIGNATURE & DATE
                           ___________________________________________________________________                                   ________________________
                           Legal Signature of Bank Account Holder                                                                Date

                           FOR SBS USE ONLY

                           Date Entered in BANNER: ____________ By: ____________ Bank Table: ____________ Notice to Cashiering: ____________
                           Date Verified in BANNER: ____________ By: ____________
                                                                                                                                                       Revised 10/10/2007
NOTE: This information is not intended as a substitute for tax professional counseling or for reading relevant Internal
Revenue Service (IRS) and State of California Franchise Tax Board (FTB) publications.

The Internal Revenue Service (IRS) and the State of California Franchise Tax Board (FTB)
consider graduate fellowships/scholarships taxable income. A portion of fellowship/scholarship
used for qualified educational expenses (tuition, fees, medical insurance, and text books bought
from UC Merced Campus Store) is tax exempt. Any amount of fellowship/scholarship used for
non-qualified educational expenses (housing, meals, laundry, and cash or check refund or
disbursed directly to the fellowship/scholarship recipient) is taxable. Your fellowship/scholarship
payments may include fee, nonresident-tuition, or cash payments (refund). Any such payments
which are given to you through the Graduate Student Support Office and which are not
compensation (wages) for your services are considered “true scholarship.” Within this broad
category of fellowship/scholarship support, your income can be divided into two distinct groups:
“qualified scholarship” and non-qualified scholarship. Your fee awards, nonresident-tuition
awards, and teaching assistant/ research-assistant fee remissions are considered “qualified
scholarship” and are not subject to tax. In addition, you may also be able to exclude amounts
spend in the calendar year on required course expenses (expenses required by the course
and/or University for all students in order to enroll). Required expenses may include books and
other course-related expenses. Please order the publications listed below in order to receive
complete instructions and regulations on the calculation of taxable fellowship/scholarship
income. NOTE: Compensation (salary and/or wages) you receive for your services, such as
teaching-assistant/research-assistant paychecks, are not included in the category “true

US citizens, Permanent Residents, Asylees, and/or Refugees do not have Federal tax withheld
from their fellowship/scholarship payments. If you are a US Citizen, US Resident, Asylee, and/or
Refugee, you must make estimated quarterly tax payments, as needed, directly to the IRS and
FTB on your non-qualified fellowship/scholarship income. Please obtain the estimated tax
publications listed below in order to assess whether or not you will need to make estimated
quarterly income tax payments.

If you are a nonresident of the United States and you will be receiving non-qualified
fellowship/scholarship payments, you will have Federal income tax withheld from your non-
qualified fellowship/scholarship checks. You are required to fill out your GLACIER information
and turn in the required GLACIER Summary Report Sheet with the required immigration
documents before your get paid. You may send your GLACIER documents directly to UCLA
(see GLACIER Summary Report for instructions) or send them to our Tax Services Office
located at 1715 Canal Street (Mondo Building, First Floor) in downtown Merced. If you are from
a country with tax treaty with the United States government and has questions about it, please
call our Tax Services Manager Erica Fernandez at (209) 228-4075 or email her at Tax Treaty documents turned in to UC Merced Tax Services
Office may reduce or eliminate tax withholding on your non-qualified fellowship/scholarship
payments. All nonresidents are required to submit their Statement of Citizenship and tax treaty
renewal to our office annually; we use this form to determine your tax status under the Federal

All individuals receiving non-qualified fellowship/scholarship support, regardless of Federal
citizenship or residency must also provide information on California tax residency. The State of
California, Franchise Tax Board (FTB) does not conform to Internal Revenue Service (IRS)

therefore does not honor Federal tax treaty with other countries. State of California tax
residency has no relation to UC tuition residency. UC Merced does not withhold State income
tax for residents of the State of California and may be required to make estimated quarterly tax
payments to the FTB.

Nonresidents of the State of California (nonresident alien and residents of other states) has
seven percent (7%) withholding requirement on their non-qualified fellowship/scholarship.
Nonresidents of California may fill out FTB Form 590 – Withholding Exemption Certificate to
declare their residency status or exemption for the 7% tax withholding requirement. Please
send the signed original FTB Form 590 to the Tax Services Office located at the Mondo Building
in downtown Merced, 1715 Canal Street (First floor). According to the Franchise Tax Board
(FTB), California residency for tax purposes is not a choice but a matter of “fact.” Neither the
Franchise Tax Board (FTB) nor UC Merced can determine your tax residency for you, so you
should order FTB Publication 1031 (listed below) or consult a tax professional to assist you in
determining your state tax residency. It is your responsibility to ensure that UC Merced have
your correct Federal and California residency information.

Thank you for your understanding, and best wishes.

To order: 1-800-TAX-FORM or on the Internet

Pub 17, Your Federal Income Tax (For Individuals)
Pub 519, US Tax Guide for Aliens
Pub 520, Scholarships and Fellowships
Pub 901, US Tax Treaties
Pub 970, Tax Benefits for Higher Education
Pub 520, Scholarships and Fellowships
Pub 505, Tax Withholding and Estimated Tax
Form 2210, Underpayment of Estimated Tax by Individuals
Form 1040ES, Estimated Tax form

To order: 1-800-852-5711 or on the Internet http://W W W .FTB.CA.GOV

FTB Pub 1031 Guidelines for Determining Resident Status
FTB Form 5805 Underpayment of Estimated Tax by Individuals and Fiduciaries


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