Students-US Citizen and Permanent Residents
Students actively enrolled in a degree program at the University are exempt from Social Security and Medicare (FICA) taxes for wages earned during the academic year. Wages earned during the eight-week summer break are subject to Social Security and Medicare tax and will be reported to the IRS on form W-2.
Report Taxable Fellowship Payments for U.S. Citizens who are Graduate Students and Postdoc Research Fellows
The University does NOT withhold tax from fellowship stipends issued to U.S. Citizens or permanent residents. The total fellowship stipend amount received annually can be obtained from the final pay statement of the year, in the Year-to-Date (YTD) column. For more information go to W-2 page a chart is available for your convenience.