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Graduate Student and Fellowship Taxation Information

Taxation requirements for payments to graduate students, fellows, scholars, and trainees vary depending on the job position and the type of payment received. Below is an outline of taxation requirements for the different payments for graduate students, fellows, scholars, and trainees that are processed through the payroll department.

Position/Payment Type Tax Withholding Requirements Year End Document(s)
Graduate Student Assistant (GSA), Teaching Assistant (TA), Teaching Fellow (TF)
  • Federal Income Tax (based on Form W-4)
  • FICA (unless exempt for reason such as full-time credit load for the semester)
  • State Income Tax (in PA)
  • Local Income Tax (in PA)
  • Local Service Tax (unless exempt and LST exemption form has been submitted)
  • Payment information is reported on a Form W-2
  • Foreign national employees may also receive a Form 1042-S, if applicable
Graduate Student Researcher (GSR)
  • Federal Income Tax (based on Form W-4)
  • FICA (unless exempt for reason such as full-time credit load for the semester)
  • State Income Tax is not withheld for PA (refer to our website for information on other states)
  • Local Service Tax (unless exempt and LST exemption form has been submitted)
  • Payment information is reported on a Form W-2
  • Foreign national employees may also receive a Form 1042-S, if applicable
Pre-Doctoral Fellow
  • No taxes withheld for US citizens, permanent residents, or resident alien foreign national employees
  • Non-resident alien foreign national employees will have non-W2 Federal Income Tax withheld
  • Payment information not reported on a Form W-2
  • Foreign national employees may receive a Form 1042-S, if applicable
Training Grant
  • No taxes withheld for US citizens or permanent residents, or resident alien foreign national employees
  • Non-resident alien foreign national employees will have non-W2 Federal Income Tax withheld
  • Payment information not reported on a Form W-2
  • Foreign national employees may receive a Form 1042-S, if applicable

Additional compensation is fully taxable. If you receive an Other Comp payment, those wages will be taxed and reported on a Form W-2.

Please note that taxation for our foreign national employees may differ from US citizen and permanent resident employees. Each individual’s taxation is unique as it is based on their personal information. For more information on foreign national taxation, please visit the global pay section on our website.

We encourage you to check your payslips online through Pitt Worx after every pay. You will need to reach out to your supervisor or department administrator first with any payroll related questions or issues as all payroll actions are submitted and approved by your department.