Guide for
Graduate Contacts
Campus Fellowship Policies
Students on fellowships, defined as awards providing a living allowance of at least $3,000 per semester and requiring no services in return, will receive a waiver-generating appointment regardless of the fellow’s academic program. This applies to fellowships originating on- and off-campus. For individual students who receive fellowships from agencies outside the University system, departments select those who receive accompanying tuition waivers. In cases of dispute, the Graduate College will decide whether an award is a fellowship. Tuition waiver income lost due to fellowships is not reimbursable. It is not possible to combine a base-rate only graduate assistant tuition waiver with other partial tuition waivers (such as a waiver of non-resident tuition) to obtain a more complete waiver of tuition.
Service
Service is not required of students with fellowships, although it is required of students with assistantships.
Enrollment
Acceptance of a fellowship or traineeship 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 12 hours during the semester of the appointment. A student with a twelve-month fellowship or traineeship appointment is also required to register for at least 4 hours in an eight week course during the summer.
Concurrent Appointments
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.
Unless otherwise restricted by the granting agency or unit, all fellows may at the discretion of their department and the Graduate College carry additional appointments as assistants of up to 50 percent time, providing they conform to the minimum registration requirements of twelve hours. Questions about concurrent appointments should be directed to both the department and the Graduate College Fellowship Office.
Taxability of Fellowships
Although fellowship stipends are taxable income, the Internal Revenue Service (IRS) does not require that universities report fellowship income or withhold income taxes on such income for U.S. citizens and permanent residents. Taxability of the stipend is a matter between the fellow and the IRS. Therefore, no income taxes are withheld from the stipend payments, no Form W-2 is issued on fellowship income, and fellowship income is not reported to either the state or federal governments. For more information on the taxation of fellowships, consult IRS Tax Topic 421 - Scholarship and Fellowship Grants (www.irs.gov/taxtopics/tc421.html). International students on temporary visas from countries without a tax treaty with the U.S. with fellowships must have income taxes withheld. International students should go to the Payroll Office, 100 Henry Administration Building, 506 S. Wright Street, soon after their arrival on campus to have their tax residence status and eligibility for tax treaty benefits determined. For more information on taxation for international Fellows, consult IRS Publication 519: Tax Guide for Aliens (www.irs.gov/pub/irs-pdf/p519.pdf - PDF).
Thesis Deposit
Students with fellowship appointments must notify the Graduate College in advance of thesis deposit as it may result in a change in the terms of the fellowship award, including termination.
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