[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303938-105":53,"doc-detail-303938-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","fiscal-information-for-graduate-students-general-tax-information","FISCAL INFORMATION FOR GRADUATE STUDENTS - General Tax Information","","Graduate students receiving MIT fellowships, research assistantships, or teaching assistantships receive monthly payments on the last business day of each month. The document explains U.S. and international tax treatment for tuition scholarship portions, required tax forms (1098T, W-2, 1042S), and how qualified expenses affect taxable stipend amounts. It also outlines submission timing for withholding forms, direct deposit steps, estimated payments where applicable, and guidance on tax treaties and the Glacier Tax Compliance system.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/fiscal-information-for-graduate-students-general-tax-information/303938/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/fiscal-information-for-graduate-students-general-tax-information/303938.png","ImageObject",442,249,{"name":88,"@type":89},"Melati","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"When are MIT payments made to graduate students?","Question",{"text":108,"@type":109},"Students are paid monthly on the last business day of the month.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Is the tuition portion of a tuition scholarship considered income?",{"text":113,"@type":109},"The tuition scholarship portion of fellowship, research assistant, or teaching assistant awards is not considered income to the student, and students receive a 1098T tax form at year end.",{"name":115,"@type":106,"acceptedAnswer":116},"What tax forms do students receive for fellowship and assistantship income?",{"text":117,"@type":109},"Fellows receive a 1098T for tuition at year end. Fellowship stipend tax treatment may also result in no MIT form for qualified expenses, or a 1042S for international students; assistantships may generate W-2 for U.S. citizens/permanent residents, or 1042S/W-2 for international assistants depending on tax treaty eligibility and limits.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303938,1790207447,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},962085570644,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","FISCAL INFORMATION FOR GRADUATE STUDENTS  \nAll graduate students with a MIT fellowship, research assistantship, or teaching assistantship will be paid monthly on the last business day of the month.  \nGeneral Tax Information  \nTuition: The tuition scholarship portion of a research assistant, teaching assistant, or fellowship awards isnot considered income to the student. Students will receive a 1098T tax form from Student Financial Services for tuition at year end.  \n\n| 􀁸 Fellowship stipends are subject to federal and state income taxes except for amounts spent on “qualified” expenses.\u003Cbr>Portions of stipends used for personal items such as clothes, food, rent, etc. are subject to federal and state income taxes.\u003Cbr>􀁸 Qualified expenses are expenses such as tuition, books, fees, or other items specifically required by MIT in order to complete a degree.\u003Cbr>􀁸 Fellows do not need to fill out the tax withholding formson Atlas / About Me/ Money Matters. However, Fellows should fill out their direct deposit information, so that their stipend is deposited directly in their bank account on payday: [https://atlas.mit.edu/atlas](https://atlas.mit.edu/atlas) (goto About Me / Money Matters / Direct Deposit Preferences) Note 1\u003Cbr>􀁸 Please see “For Further Assistance” belowfor where to find information on qualified expenses, estimated tax, etc. |  |\n| --- | --- |\n| For U.S. citizens and permanent residents | For international students |\n| 􀁸 Tax regulations do not allowMIT to withhold federal and Massachusetts income taxes from the Fellowship stipend.\u003Cbr>􀁸 Therefore, if the student Fellowdeems the stipend will be spent on non-qualified expenses, the student should consider making estimated federal and state payments to the IRS and the state.\u003Cbr>􀁸 You will not receive any tax form from MIT | 􀁸 Federal income tax is withheld from Fellowship stipendsata flat rate depending on the student’s visa type (14% for students with an F-1 or J-1 visa, 30% for all other.)\u003Cbr>􀁸 State tax is not withheld and itis the student’s responsibility to determine their state income tax liability and make estimated tax payments tothestate, if necessary.\u003Cbr>􀁸 You will receive tax form 1042S from MIT.\u003Cbr>􀁸 Student Fellows may be eligible fora federal tax exemption if the student’s home country has a tax treaty with the U.S. Please see “Tax Treaties,” below. |\n\nFellowshipStipends  \n\n| 􀁸 Research assistant and teaching assistant payments are subject to federal and state income taxes and MIT is required to withhold federal and Massachusetts income taxes from assistantship payments,\u003Cbr>􀁸 Therefore, assistants must submit the necessary federal and Massachusetts tax withholding formson-line so that HR/Payroll receives your withholding information. Go to [https://atlas.mit.edu/atlas](https://atlas.mit.edu/atlas) (goto About Me / Money Matters /Tax Withholding)Note 1\u003Cbr>􀁸 It is important for assistants to fill out withholding forms by HR/Payroll’s Monthly Employment Transactions cutoff date for the month  before their first assistantship payment, if possible. The monthly schedule is published at: [http://vpf.mit.edu/site/calendar_schedules/schedules/payroll_monthly_closing](http://vpf.mit.edu/site/calendar_schedules/schedules/payroll_monthly_closing)\u003Cbr>􀁸 If HR/Payroll does not receive withholding forms before the cutoff date, the tax withholding rate for that month’s payment could be higher than if the assistant had submitted the forms. HR/Payroll cannot adjust tax withholding for prior months’payments retroactively.\u003Cbr>􀁸 Assistants should also fill out their direct deposit information. Please select Direct Deposit Preferences. |  |\n| --- | --- |\n| For U.S. citizens and permanent residents | For international students |\n| 􀁸 Assistants will receive tax form W-2 from MIT | 􀁸 Student research and teaching assistants maybe eligible fora federal and state tax exemption ifthe student’s home country has a tax treaty with the U.S. Please see “Tax Treaties,”below.\u003Cbr>􀁸 Assistants with a","cbCaihAQ8rdwUNfo","https://ap.wps.com/l/cbCaihAQ8rdwUNfo","pdf",42514,"English","# General Tax Information\n## Fellowship stipends\n## Tax treatment for U.S. citizens and international students\n## Fellowship stipends and tax forms (1098T, qualified expenses)\n## Fellowship stipends withholding and direct deposit\n## Fellowship payments and tax treaties\n## TA and RA assistantships\n## Tax treaties and Glacier Tax Compliance\n## Contact and support","[{\"question\":\"When are MIT payments made to graduate students?\",\"answer\":\"Students are paid monthly on the last business day of the month.\"},{\"question\":\"Is the tuition portion of a tuition scholarship considered income?\",\"answer\":\"The tuition scholarship portion of fellowship, research assistant, or teaching assistant awards is not considered income to the student, and students receive a 1098T tax form at year end.\"},{\"question\":\"What tax forms do students receive for fellowship and assistantship income?\",\"answer\":\"Fellows receive a 1098T for tuition at year end. Fellowship stipend tax treatment may also result in no MIT form for qualified expenses, or a 1042S for international students; assistantships may generate W-2 for U.S. citizens/permanent residents, or 1042S/W-2 for international assistants depending on tax treaty eligibility and limits.\"}]","FISCAL INFORMATION FOR GRADUATE STUDENTS - General Tax Information | PDF",1789808453]