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A table links payment categories to the tax document issued by the university and specifies whether federal/state income tax withholding applies and whether amounts are taxable. Notes explain scholarship exclusions, wage and stipend taxation with W-2 or 1099 forms, FIT and NYS withholding rules, FICA thresholds, and when estimated tax payments may be required.",{"@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":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/rochester-institute-of-technology-payments-made-to-graduate-students-federal-and-nys-tax-treatment/303293/",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/rochester-institute-of-technology-payments-made-to-graduate-students-federal-and-nys-tax-treatment/303293.png","ImageObject",442,249,{"name":88,"@type":89},"Angel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Are merit-based scholarships and tuition remission taxable for graduate students?","Question",{"text":108,"@type":109},"Merit-based scholarships and tuition remission are not taxable, and federal and NYS income tax withholding and FICA withholding do not apply according to the table.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When are graduate assistant wages and teaching assistant salaries taxable, and what forms are issued?",{"text":113,"@type":109},"Graduate assistant wages and graduate teaching assistant salaries are taxable, with federal and NYS income tax withholding (W-2 issued). The university provides a W-2 and recipients must report the amounts on their income tax return.",{"name":115,"@type":106,"acceptedAnswer":116},"Do graduate research assistant stipends require withholding, and what form is issued?",{"text":117,"@type":109},"Graduate research assistant stipends are taxable, but no taxes are withheld at payment time because no employment relationship exists between the university and the GRA. The university provides a 1099 and recipients must report the amounts on their income tax return.","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},303293,1790231883,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"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},687207412472,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","R • I • T  \nRochester Institute of Technology  \nPayments Made to Graduate Students Federal and NYS Tax Treatment  \n\n| Type of Payment | Tax Document Issued by the University* | Federal and State of NY Income Tax Withholding (4) |  | Social Security & Medicare (FICA) Tax Withholding\u003Cbr>(5) | Tax Treatment to Student |\n| --- | --- | --- | --- | --- | --- |\n| Merit-Based Scholarships | 1098-T | No |  | No | Not Taxable (1) |\n| Tuition Remission | 1098-T | No |  | No | Not Taxable (1) |\n| Graduate Assistant Wages | Form W-2 | Yes |  | No | Taxable (2, 4, 5) |\n| Graduate Teaching Assistant Salary | Form W-2 | Yes |  | No | Taxable (2, 4, 5) |\n| Graduate Research Assistant Stipend | Form 1099-MISC |  | No | No | Taxable (3, 6) |\n| Other Stipends | Form 1099-MISC | No |  | No | Taxable (6) |\n| Student Wages – Academic Year | Form W-2 | Yes |  | No | Taxable (4, 5) |\n| Other Student Wages – Summer | Form W-2 | Yes |  | Yes | Taxable (4, 5) |\n| Prizes & Awards | Form 1099-MISC | No |  | No | Taxable (6) |\n\n* This information is intended only for graduate students who are U.S. Citizens and U.S. Permanent Residents. Although the information contained in this web site is designed to offer general tax information, it is not a substitute for advice obtained from the Internal Revenue Service, NYS Department of Taxation & Finance and/or a qualified tax professional. This information is subject to change or further interpretation by the Internal Revenue Service or other tax authorities. International students and other non-resident aliens should contact the Non-Resident Alien Reporting Specialist in the Payroll Office at 585-475-5984 with questions regarding the tax treatment of various payments.  \n1. Under federal tax law, a scholarship or fellowship provided to a student in a degree granting program is generally taxable. However, if you are a candidate for a degree, you can exclude from taxable income that part of the scholarship/fellowship used to pay the costs of tuition, required fees, books, equipment and supplies (required fees, books, equipment and supplies are limited to those specifically required of all students in a course) . You cannot exclude from taxable income any part of the grant used for other purposes, such as room and board. Refer to IRS Publication 970, Tax Benefits for Higher Education, Section 1, Scholarship, Fellowships, Grants and Tuition Reductions, the IRS tax guide for students, Taxable Income for Students.  \n2. Payments made to Graduate Teaching Assistants and other Graduate Assistants for services rendered to the University in connection with a graduate assistantship appointment are taxable to the recipient; applicable taxes are withheld at the time the payment is made through the regular payroll process. The University will provide you with a Federal and State Form W-2 – you are required to report the amounts on your individual income tax return.  \n3. Payments made to Graduate Research Assistants are taxable to the recipient; however, since an employment relationship does not exist between the University and the GRA, no taxes are withheld at the time the payment is made through the accounts payable process. The University will provide you with a Federal and State Form 1099 – you are required to report the amounts on your individual income tax return.  \n4. Federal Income Tax (FIT): Federal income tax is withheld at a graduated rate based on your Form W-4 filed with the Payroll Office. In addition to the Form W-4 instructions, the IRS provides a withholding calculator tool in order to ensure that you do not have too much or too little federal income tax withheld.  \nState Income Tax (SIT): State of NY income tax withholding is based on your Form NY IT-2104 filed with the Payroll Office. Please refer to the  \ninstructions to the form for guidance with respect to completing this form.  \n5. Social Security and Medicare (FICA) Tax: FICA tax is withheld at a combined tax rate of 7.65%(6.2% social security and 1.45% Medi","cbCaibnSPCUx31ec","https://ap.wps.com/l/cbCaibnSPCUx31ec","pdf",100334,"English","# Payments by type\n## Scholarships and tuition remission\n## Graduate assistant wages and assistant salaries\n## Research assistant stipends and other stipends\n## Student wages by academic year and summer\n## Prizes and awards\n# Withholding and tax notes\n## Scholarship and fellowship taxation rules\n## W-2 reporting for teaching and assistant services\n## 1099 reporting for research assistant stipends\n## FIT and NYS withholding based on forms\n## FICA withholding thresholds and exemptions\n## Estimated tax payment requirements","[{\"question\":\"Are merit-based scholarships and tuition remission taxable for graduate students?\",\"answer\":\"Merit-based scholarships and tuition remission are not taxable, and federal and NYS income tax withholding and FICA withholding do not apply according to the table.\"},{\"question\":\"When are graduate assistant wages and teaching assistant salaries taxable, and what forms are issued?\",\"answer\":\"Graduate assistant wages and graduate teaching assistant salaries are taxable, with federal and NYS income tax withholding (W-2 issued). The university provides a W-2 and recipients must report the amounts on their income tax return.\"},{\"question\":\"Do graduate research assistant stipends require withholding, and what form is issued?\",\"answer\":\"Graduate research assistant stipends are taxable, but no taxes are withheld at payment time because no employment relationship exists between the university and the GRA. The university provides a 1099 and recipients must report the amounts on their income tax return.\"}]","Rochester Institute of Technology - Payments Made to Graduate Students Federal and NYS Tax Treatment | PDF",1789801731]