Graduate Student Appointments

In January 2017, the Provost’s office provided some clear direction on the classification of student stipend payments. A graduate student’s stipend can be classified in one of four ways and there is a specific job code associated with each classification. No matter the classification, all four job codes for stipend payments are considered taxable. Tax implications may result from any of these types of appointment, so please make sure to consult a tax professional.

It is also important to understand that the job code you are assigned will dictate your relationships with the University for the “position”. If you are appointed under the academically required codes, then your relationship is one of an academic nature. If you are appointed in a non-academically required position—then human resources rules will apply.

Your job category can be found under your job title on your paystub (available in HRMS). If you have additional questions about your job category, you may also consult your graduate coordinator or the staff responsible for hiring you if you have an add-on position in another department. Note that while your graduate coordinator can provide information about your job category, University of Rochester employees should not be considered tax professionals and are not authorized to provide you with tax advice.

International students may contact the International Services Office (ISO) for tax guidance that is provided as part of the international student fee.

Academically required codes

Grad Fellowship/Stipend: 6000 (internal funds)
Grad Assistantship: 6002 (external funds)

Academically required job categories are considered taxable income but are not considered “earned income” and thus do not count toward an earned income tax credit. A W-2 will not be issued for this type of payment; however, you will receive a letter in January that states your yearly payments for tax purposes. Do not instruct the software that your stipend is substitute W-2 or substitute 1099 income. Those types of income are taxed differently than taxable scholarship income and could cost you much more in tax.

It should be noted that these job categories are not taxed at the time of payment and require the student to make estimated quarterly tax payments. For information on how to estimate your quarterly tax payments see the provost’s guide.

Each academic program has different academic requirements for their program. Reviewing the school and departmental handbook will help you in understanding what is required for your academic program.

Non-academically required codes

Grad Assistant-Add On: 6004 (Research Assistant)
Grad Teaching Assistant Add On: 6006 (Teaching Assistant)

Non-academically required appointments are considered taxable income, have tax withheld at the time of payment, and are considered earned income. A W-2 will be issued for these payments. Please note that you must have an I-9 on file with the University for these types of appointments.

If you are appointed in a non-academically required position, then Human Resources policies and rules will apply.

AS&E

Reference the Graduate Handbook and the Incoming Students website.

School of Medicine and Dentistry

School of Nursing

Eastman Institute of Oral Health

Warner School of Education

Eastman School of Music

Master’s Student Tuition Aid Matching Policy

The educational mission of the University of Rochester is to foster an interdisciplinary educational experience for our graduate student learners as desired. In support of this, all schools are expected provide tuition aid to matriculated Master’s students taking courses included in their formal program of study outside of their home school, per the aid rate*^ set by the student’s home school, up to 100%.

It is expected that each school will fund all aid at the start of the semester for their school’s students regardless of the school in which the student takes courses. After census each semester, once course-taking activity is finalized, school finance offices will be provided with reporting from the Provost’s Office to facilitate transfers of aid expenses as appropriate.

* This policy applies to percent-based aid only and not to flat-rate aid.

^ The percent-based aid rate applies regardless of the cost of tuition in the individual schools. Thus, students will be responsible for each individual school’s tuition expense minus the percent-based aid rate assigned by the student’s home school.