Graduate School of Arts and Sciences

There are many categories through which graduate students are paid at Brandeis. The definitions of these categories used by payroll are described on the Division of Business and Finance website.

Fellowship payments are taxable, unless they are excluded from taxable income under Section 117 of the Internal Revenue Code. Tuition reductions are often excluded; “Tuition reductions for graduate education are considered qualified and are excludable only if they are provided by an eligible educational institution to a graduate student performing teaching or research activities for the educational institution.”

It depends on your tax status in the United States. The IRS provides a specific exemption to not withhold tax from fellowships paid to domestic students. This exemption does not apply to foreign nationals. Fellowships paid to international students are subject to tax withholding. For F, J, M, and Q visas, the withholding rate is 14%; for all other visas, the withholding rate is 30%.

Availability of tax treaty benefits varies with country of origin. Please refer to IRS Publication 901 for more information about tax treaty benefits associated with your fellowship. Tax treaty benefits are not applied automatically. If you believe that you are subject to the benefits of a tax treaty, please contact the Payroll Office.

It depends on your tax classification. For domestic students, fellowship stipends are not subject to tax withholding and are self-reported by the students. The University will not issue any tax form to report fellowship stipends to domestic students. For foreign nationals (also known as nonresident aliens for tax purposes), fellowship stipends are reported on Form 1042-S for federal tax purposes. 

All earned income is generally taxable to the recipient. Your tax withholding amount depends on whether you are a domestic or international student, what your visa status is if you are an international student, what the source of your pay is, whether the pay is as a fellowship, stipend, or hourly position, as well as your tax election as identified on a form W-4.

Yes. For example:

• Federal income tax forms
• IRS Publication 970, Tax Benefits for Education
• Publication 54, Tax Guide for U. S. Citizens and Resident Aliens Abroad
• Publication 519, U. S. Tax Guide for Aliens
• Massachusetts State income tax forms (Home › Individuals and Families › Personal Income Tax › Current Year Tax Information ›)
• IRS Publication 901, US Tax Treaties

Please reach out to a Certified Public Accountant or tax attorney for personal tax advice. Please note that there is typically a fee that you will be responsible for when working with a tax consultant. We recommend that you confirm the price per hour before you make an appointment and incur personal costs. The following are two local and national resources that are not affiliated with Brandeis and any advice or service they provide is their own:

• IRS's Volunteer Income Tax Assistance (VITA)
• Waltham H&R Block

There are many firms and individuals that can provide these services at varying fee levels.

For non-funded students, the IRS's Volunteer Income Tax Assistance (VITA) program offers free basic tax return preparation to qualified individuals. To locate the closest VITA site to you, use the VITA Locator Tool. 

Please note that some centers do not offer services for individuals in the category the IRS calls “non-resident aliens” which includes some international students. It is best to check the website or contact the VITA site to clarify before making an appointment.