GIM 18
Attachment A
Part 7
FEDERAL INCOME TAX
[SUBPART OF CHAPTER - PHS GRANTS POLICY STATEMENT 4-1-94]
All recipients of PHS grant funds, whether such funds are received
directly from PHS or indirectly under a subgrant, contract, or other
assistance (for example, student assistance under a training grant), are
responsible for and must adhere to all applicable Federal income tax
regulations. Questions concerning the applicability of such regulations
to grant funds should be directed to the Internal Revenue Service (IRS).
Additional guidance for fellows and trainees is provided in IRS
Publication 520, "Tax Information for American Scholars in the U.S. and
Abroad," which may be obtained from IRS.
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