Please read this section if you are a U.S. citizen or a Permanent Resident:

The Getty does not withhold tax from the grant payments of U.S. citizens and permanent residents. U.S. citizens and permanent residents will not receive a W-2 or 1099 for these payments. However, since the IRS and the State of California do consider these payments taxable income, you are legally responsible for filing U.S. federal and state tax returns.

Within the first quarter of the year, as a courtesy to grant recipients, the Getty will mail a statement to you detailing your stipend amount and the value of Getty-provided benefits which may include some or all of the following: housing, airfare, ground transportation, health benefits, educational travel, visa expenses (i.e. concurrent H1-B), etc.

Please note that the J. Paul Getty Trust is required by law to disclose your name, address, the amount of any funds paid to you or on your behalf by the Getty, and the purpose of the grant on the Getty's tax return (Form 990PF) which is filed with the U.S. Internal Revenue Service, the California Franchise Tax Board and with the State of California and that, as a result, this information will become public.

We strongly suggest that you consult your local tax adviser on the specifics of your tax situation as well as any reporting requirements before coming to the Getty to avoid any unexpected tax liabilities. It is important that you let your accountant know that you will receive a Non-Service Scholarship, Fellowship or Internship grant.

For more very important details related to your Getty grant and taxes, please read the Getty Disclosures.

For United States federal tax and forms visit the Internal Revenue Service website.

For California state tax forms visit the California Franchise Tax Board website.