Department Process for Non-Compensatory Payments
The taxation of student support packages depends on a variety of factors, including, but not limited to, citizenship, residency, academic activities and funding sources. Many graduate students will receive funding from a variety of sources over the course of their graduate careers. So, while the monetary, semi-monthly support payments students receive may remain constant throughout a degree program, the source of the funding and/or the related activities may change. When that happens, the tax treatment of the support may change too, even though some students may not experience any significant change in their day to day studies and activities and even when they are engaged in research and/or teaching in furtherance of degree requirements.
The tax treatment of student support packages can differ for international students as tax treatment will also depend on residency status and any applicable tax treaty.
We know tax matters can be complicated. If you have any questions about the tax treatment of student support packages, please contact firstname.lastname@example.org.