Tax Guidance for GA’s and Fellows
This site provides general tax information for Graduate Assistants and Fellowship recipients and is not meant to be a substitute for professional tax advice. NC State University employees, including those in the Graduate School, Payroll Office, Financial Aid Office, the International Compensation and Taxation (ICT) Office are not tax experts and may not advise students on tax matters. Students should review available tax materials or seek professional tax advice and make their own decisions about reporting income, excluding income from taxation, and filing required tax forms. Students bear the responsibility of filing and paying any taxes due.
International Students should refer to the OIS website for information on Tax Filing.
Tax information for Fellows
Fellowship Residency Guidance For US Citizens and Permanent Residents: NC State University is not required to, and does not, withhold taxes on fellowship, scholarship, and traineeship stipend payments. Nevertheless, all or part of your award may be taxable.
The University does not generate an IRS Form W-2 (Wage and Tax Statement) for fellowship/scholarship/traineeship stipends.
Fellowship stipends will not appear on forms 1098-T (Tuition Statement) or 1099. Please refer to Student Services Website regarding form 1098-T.For International Students (including Resident and Nonresident Aliens): All international students must complete a tax assessment before any fellowship stipend payments will be disbursed. Taxes may or may not be withheld from stipend payments based on a tax assessment and/or any tax treaties with the student’s home country. .
Tax assessments are completed online through Sprintax Calculus. Information regarding the tax assessment is available online at: https://controller.ofa.ncsu.edu/payroll-and-employment-tax/for-foreign-nationals/
The university will generate a 1042-S form for nonresident aliens for tax purposes receiving fellowship, scholarship, and traineeship stipend payments.
Resident aliens for tax purposes are taxed like US Citizens and Permanent Residents.
Any questions regarding the tax assessment should be addressed to NC State University’s International Compensation and Taxation (ICT) office at ICTquestions@ncsu.edu.Additional Resources: – Internal Revenue Service (IRS) (for federal taxes)
Topic No. 421, Scholarships, Fellowship Grants, and Other Grants
– Withholding federal income tax on scholarships, fellowships, and grants paid to aliens
– Publication 519, US Tax Guide for Aliens
– Publication 970, Tax Benefits for Education
– NC Department of Revenue (for state taxes)
Tax Information for Graduate Assistants (Coming Soon)