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It outlines internship, research, and student travel reimbursements and explains how those activities are classified. It details U.S. tax treatment for student employment wages and fellowships, including requirements for tax withholding and reporting for U.S. citizens/resident aliens and non-resident aliens. It also specifies payment authorization and request steps through designated college systems and forms.",{"@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/student-employment-and-fellowship-policy-and-procedures/304348/",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/student-employment-and-fellowship-policy-and-procedures/304348.png","ImageObject",442,249,{"name":88,"@type":89},"Aran","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What determines whether a role is considered student employment or a fellowship?","Question",{"text":108,"@type":109},"A position is employment if it provides a service for the organization making payments. It is a fellowship if the work benefits the student in pursuit of study or research.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are most college internships and off-campus internships classified?",{"text":113,"@type":109},"Most college internships are considered employment because interns typically perform tasks for the College’s benefit. Off-campus internships with College payments are considered fellowships because the work does not benefit the College.",{"name":115,"@type":106,"acceptedAnswer":116},"How are taxes handled for fellowships and student employment wages for U.S. citizens and resident aliens?",{"text":117,"@type":109},"Both are federal taxable income except fellowships that directly pay tuition and fees, books, supplies, and equipment required for all students in the course. 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A position is a fellowship if the work benefits the student-if it aids in the students’ pursuit of study or research.  \nInternships  \nMost College internships are considered employment because interns normally perform tasks that are mostly for the benefit of the College. 0ff-campus internships for which payments are made by the College are considered fellowships since the work doesn’t benefit the College.  \nResearch Positions  \nSummer science research and similar positions are normally considered fellowships because the primary purpose of the work is to provide training and education for the student and the College faculty or staff members working with the students are acting as mentors or teachers rather than deriving a benefit from the research.  \nStudent Travel  \nStudents may be reimbursed for travel expenses when the expenses are related to their research or studies. These travel reimbursements are considered Fellowships. All receipts should be kept by the student because they may be needed to document the expenses for their personal income tax return.  \nTax Treatment  \nUnited States Citizens and Resident Aliens  \nBoth student employment wages and fellowships are federal taxable income to students except fellowships that directly pay tuition and fees, books, supplies and equipment, if required of all students in the course. The College is required to deduct taxes from wages but not from fellowships. In addition, during the summer, Social Security/Medicare taxes are also deducted from wages. At year end, wages are reported on Tax Form W-2 and fellowships are not reported on any tax form but the amount paid is listed on a letter sent to students.  \nNon-Resident Aliens  \nBoth student employment wages and fellowships are federal taxable income to students. For fellowships, taxes withheld will be charged to the student’s account and will not be deducted from fellowship payments. However, there will be no withholding of taxes for fellowships for students who are performing their research, training or study outside of the United States. At year end, wages are reported on Tax Form W-2 and fellowships are reported on Tax Form 1042-S.  \nPayment Procedures  \nStudent Employment Payments  \nAll student employment positions must be authorized through the student employment system called Job X. The positions can be authorized on the College’s Student Employment Web page at [https://brynmawr.studentemployment.ngwebsolutions.com/](https://brynmawr.studentemployment.ngwebsolutions.com/ . Student employment)[ .](https://brynmawr.studentemployment.ngwebsolutions.com/ . Student employment)[ Student employment](https://brynmawr.studentemployment.ngwebsolutions.com/ . Student employment)[ ](https://brynmawr.studentemployment.ngwebsolutions.com/ . Student employment)positions are paid hourly at the appropriate rates listed on the student employment website and students should submit time sheets biweekly according to the schedule listed on the website.  \nFellowship Payments  \nFellowship payments can be requested by completing either the Recurring Request form or One-Time Request spreadsheet available on the College’s Finance & Administration; Purchasesand Payments; Reimbursements, Other Payments, Fellowships Web page at [https://www.brynmawr.edu/node/5251](https://www.brynmawr.edu/node/5251 . Please)[ .](https://www.brynmawr.edu/node/5251 . Please)[ Please](https://www.brynmawr.edu/node/5251 . Please) complete the section/column labeled“Purpose of Payment/Describe Activity”/”Invoice Description” carefully since we are required to document that the fellowship is being paid for the benefit of the student to aid in the pursuit of study or research.","cbCaihizillM2NRz","https://ap.wps.com/l/cbCaihizillM2NRz","pdf",275477,"English","# The difference between student employment and fellowships\n## Internships\n## Research positions\n## Student travel\n## Tax treatment\n## Payment procedures","[{\"question\":\"What determines whether a role is considered student employment or a fellowship?\",\"answer\":\"A position is employment if it provides a service for the organization making payments. It is a fellowship if the work benefits the student in pursuit of study or research.\"},{\"question\":\"How are most college internships and off-campus internships classified?\",\"answer\":\"Most college internships are considered employment because interns typically perform tasks for the College’s benefit. Off-campus internships with College payments are considered fellowships because the work does not benefit the College.\"},{\"question\":\"How are taxes handled for fellowships and student employment wages for U.S. citizens and resident aliens?\",\"answer\":\"Both are federal taxable income except fellowships that directly pay tuition and fees, books, supplies, and equipment required for all students in the course. Taxes are deducted from wages, not from fellowships; Social Security/Medicare taxes are also deducted from wages during summer, and wages are reported on Form W-2 while fellowships are not reported on a tax form.\"}]","Student Employment and Fellowship Policy and Procedures | PDF",1789812116]