#  Are fellowships subject to FICA?  

 



Fellowship amounts are subject to FICA only if they are deemed to be “wages” for employment tax purposes. Whether fellowships are wages is an inherently   
factual determination, requiring consideration of all relevant facts and circumstances of the program.



 

 

 



 

 See also:- [ Tax ](/faq/tax)
- [ Fellowships: Taxes and Payments ](/faq/fellowships-taxes-and-payments)