Employment and Taxes

Employment
For student employment resources and opportunities, please visit Financing Your Education: Resources for Graduate and Professional Students. To review University policy regarding student employment, please see the Student Manual. Students holding fellowships should carefully review the terms and conditions specific to the fellowship before accepting employment.

Taxes
Many graduate students are not aware that some or all of their funding may be subject to taxes by the Internal Revenue Service. It is the responsibility of the graduate and professional student to file federal and state income tax returns. While school administrators and officials cannot offer tax advice, the links on Financing Your Education: Resources for Graduate and Professional Students provide information to help you navigate this process. While intended as a resource, this information does not supersede that offered by the Internal Revenue Service, state Departments of Revenue, or certified tax professionals.

Domestic student stipends are self-reported taxable income and no W-2 Form is issued. International student stipends are taxed (currently at a rate of 14%). The tax is withheld before each check is issued. Students are required to fill out tax forms and provide appropriate visa documentation to the Dean of Students office. This tax paperwork is used by the University's Payroll office to determine whether a student qualifies for a tax treaty benefit, which may reduce this tax. International students living abroad and receiving a stipend in any quarter are required to inform the Dean of Students office in advance so that necessary adjustments to tax withholdings can be made before the stipend is issued. International student stipends are reported as earnings on Form 1042-S, which students should expect to receive by U.S. mail in early April. International students should check with the Office of International Affairs about tax software and workshops to assist them with filing U.S. federal income tax returns, as the University does not have a tax adviser to assist students.