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8.10.1 Assistantships

Policy Statement

Assistantships are considered compensation for services rendered.

Reason for the Policy

The Internal Revenue Service (IRS) and the U.S. Department of Education (ED) impose strict guidelines by payment type on how payments to students must be reported. For additional information, see Payments to Students.

Applicability of the Policy

Students receiving assistantships.

Procedure

Assistantships are paid as wages by University Payroll and Benefits (UPB).

For U.S. Citizens, Permanent Residents, and Resident Aliens for tax purposes, Assistantships are reported to the IRS and the student employee on IRS Form W-2 as wages.

For Nonresident Aliens, Assistantships are reported on either IRS Form 1042-S or Form W-2.

For additional information, see Payments to Students.

Last Updated: March 11, 2019 | Approved: Senior Associate Vice President for Business and Finance | Effective: March 11, 2019