taxes

As a grantee/U.S. citizen, you are subject to U.S. tax laws and will have to file a tax return with the Internal Revenue Service (IRS). Various U.S. tax laws may be applicable. The binational Commission’s stipend, allowances, and round-trip travel allowance, as well as any funds you may have received directly from Spanish sources, should be declared as taxable income. Grant recipients can be audited, too! However, there is a double taxation agreement between the U.S. and Spain, which means you will not be taxed twice for the same income. A section on Fulbright Grants on the IRS website will walk you through how to declare your Fulbright income.

Please note that the Commission does not issue W-2 forms and you are not working in Spain, rather you are on a grant. Download and save the vouchers you receive from the Commission that itemize each payment issued and attach copies to your tax return. These vouchers are accessible through your Fulbright Spain portal under “Bank and Payment Information.”

American citizens abroad are automatically granted a two-month filing extension, until June 15 of any given year, and all you have to do is attach a signed statement to your return explaining that you were residing outside of the U.S. on April 15.

While there is no IRS representative on call in Spain, Taxpayer Service Specialists are available for tax assistance on U.S. tax matters at the IRS office in Philadelphia. The U.S. Embassy in Paris, France also provides information specific to U.S. citizens abroad at: https://fr.usembassy.gov/u-s-citizen-services/internal-revenue-service-u-s-taxes/.

Please note that neither the Commission nor IIE/CIES can provide any tax advice beyond what is included on this page. You are encouraged to check with tax accountants before leaving the U.S. or locate one of the tax experts working with U.S. citizens living in Spain/Europe.