The Graduate College Handbook for Students, Faculty and Staff
Chapter VIII: Assistantships and Fellowships
B. Campus Fellowship and Traineeship Policies
A fellowship, defined as an award providing living allowance of at least $3000 per semester and demanding no services in return, always includes a full waiver (or payment by the funding agency) of all tuition assessed. This applies to fellowships originating on- and off-campus. Students in the College of Medicine, except those in the Medical Scholars Program, must obtain written approval from the College of Medicine before accepting a fellowship, and subsequent tuition waiver, controlled by another campus or university unit. Students in the College of Veterinary Medicine, except those in the Veterinary Medical Scholars Program, must obtain written approval from the College of Veterinary Medicine before accepting a fellowship, and subsequent tuition waiver, controlled by another campus or university unit. Should a student in the College of Veterinary Medicine, not in the Veterinary Medical Scholars Program, accept a fellowship without the approval of the College, the College may request that the Graduate College remove the fellowship waiver. In cases of dispute the Graduate College decides whether an award is a fellowship. Fellowship awards count against student loan eligibility. Tuition waiver income lost due to fellowships is not reimbursable.
Traineeships are research fellowships that are awarded to provide educational training in particular disciplinary areas. A traineeship covers full tuition, may cover all non-refundable fees, and provides a stipend for living expenses. In cases of dispute the Graduate College decides whether an award is a traineeship. Tuition waiver income lost due to traineeships is not reimbursable. Students in the College of Medicine, except those in the Medical Scholars Program, must obtain written approval from the College of Medicine before accepting a traineeship, and subsequent tuition waiver, controlled by another campus or university unit. Students in the College of Veterinary Medicine, except those in the Veterinary Medical Scholars Program, must obtain written approval from the College of Veterinary Medicine before accepting a fellowship, and subsequent tuition waiver, controlled by another campus or university unit. Should a student in the College of Veterinary Medicine, not in the Veterinary Medical Scholars Program, accept a fellowship without the approval of the College, the College may request that the Graduate College remove the fellowship waiver. Traineeships are not counted when eligibility for direct loans is calculated for students.
- Registration
- Concurrent Awards
- Concurrent Appointments
- Taxability of Stipend
- Thesis Deposit/Graduation
1. Registration: Acceptance of a fellowship appointment carries with it the agreement that the student will pursue a full program of study while on appointment. Stipends paid during the fall and/or spring semester require registration of at least twelve hours during the semester of the appointment. A student with a twelve-month fellowship appointment is also required to register for at least four hours in an eight-week course during the summer. Please note that an audited course does not count toward the registration requirement for fellows.
2. Concurrent Awards: Fellows are prohibited from holding two major awards concurrently (fellowship, traineeship, grant, tuition payment award or comparable support from any government agency, state, federal or foreign, or from any foundation, corporation or similar organization). Any award offer should be reported immediately to the Graduate College Fellowship Office, where the determination will be made whether the two awards may be held concurrently.
3. Concurrent Appointments: Unless otherwise restricted by campus policy or the granting agency or unit, fellows may, at the discretion of their department and the Graduate College, carry an assistantship or graduate hourly appointment of up to 50 percent time. Any offer should be reported to the Graduate College Fellowship Office, where the determination will be made whether the appointment can be held concurrently with the fellowship.
4. Taxability of Stipend: Fellowship stipends may be subject to income taxes. The Internal Revenue Service (IRS) has ruled that universities are not responsible for withholding or reporting income taxes on fellowship payments for U.S. citizens, foreign national resident aliens for tax purposes, or permanent residents. Taxability of the fellowship payment is a matter between the fellow and the IRS. Therefore, no income taxes are withheld from fellowship payments. Fellows do not receive a Form W-2 for their fellowship income nor does the University report the fellowship payment to either the state or federal government.
The Internal Revenue Service (IRS) requires that universities withhold taxes from the fellowship payments to international students on temporary visas who are classified as non-resident aliens for tax purposes. International students may be able to claim a treaty benefit that exempts the fellowship payment from income tax withholding. All students on temporary visas must schedule a tax status review appointment with the University Payroll Service Center to determine their tax residency status and whether they qualify for tax treaty benefits. At this appointment, University Payroll determines residency and tax status classification. Fellowship stipend payments will be taxed at the highest possible rate until after the tax status review process is completed. For additional information and links to tax forms, see the Tax Information Web page. For information about the taxability of tuition and fee waivers associated with fellowships, see the policy on Taxability of Tuition and Fee Waivers Associated with Assistantship and Fellowship Appointments.
5. Thesis Deposit/Graduation: Students with fellowship or traineeship appointments must notify the Graduate College Fellowship Office in advance of thesis deposit as it may result in a change in the terms of the fellowship award, including termination.
