Fellowships: Taxes and Payments

In preparing your personal income tax return, please consult with your own tax advisor, because University Financial Services is not authorized to provide individual tax advice. You may, however, find it helpful to read the IRS publication relevant to...

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.

A fellowship is any amount paid or allowed to, or for the benefit of, an individual to aid such individual in the pursuit of study or research. A fellowship may take
the form of: (i) payment(s) to the recipient, such as stipend payments; (ii)...