Taxes are very complicated, especially for graduate students. Since individual circumstances vary on the basis of citizenship, tax treaty, year of study, and more, we recommend that you consult with a tax professional regarding your specific circumstances.
Here are a few resources to get you started and to provide a brief overview.
Overview of Tax Withholding and Documents
Taxes are generally not withheld from stipend payments, but are subject to taxation as income! You may need to set aside funds to pay for this. As you progress through your Ph.D. program and begin to teach and/or perform research in the lab, your teaching or research assistant position will be subject to tax withholding.
| Funding Source | Is Tax Witheld? | Does the IRS Consider this Taxable? | What Tax Document Will I Receive? |
|---|---|---|---|
| University Fellowship | No* | Taxable | None. Use the year-to-date amount on your final pay slip of the year. |
| Teaching Fellowship | Yes | Taxable | W-2 |
| Research Assistant | Yes | Taxable | W-2 |
| Project Assistant | Yes | Taxable | W-2 |
*International students may be subject to tax withholdings on University fellowship payments.
If you have won an external award and are being paid directly by an external agency, you should discuss your payment and tax implications directly with the funding agency.
The University Payroll Office will email you to let you know when your W-2 is available, usually in late January. You can choose to receive your W-2 electronically, which will allow you to print the W-2 tax document directly from your Workday account. If you do not consent to receive the W-2 electronically, you will be mailed a paper copy.
For U.S. Citizens and Permanent Residents
If you are a U.S. citizen or Permanent Resident, please review the Yale tax website for graduate students:
- Tax Guide for U.S. Graduate and Professional School Students and Postdoctoral Fellows
- Federal and State Tax Treatment of Certain Payments Made by Yale University to U.S. Citizens and U.S. Resident Aliens for Tax Purposes
Tax Withholding & W-2s
If you are a U.S. citizen:
- Taxes will not be withheld from your stipend checks. Although stipend payments are not reported on a W-2 or any other tax form, stipends are considered reportable income for tax purposes.
- If you are teaching, are an Assistant in Research, or working a job on campus, federal and state taxes will be withheld, depending on your tax liability.
If you only earned a stipend or fellowship during the calendar year, you will not receive a W-2. To report stipend earnings for tax filing purposes, you can obtain your year-to-date stipend total from the last pay slip of the calendar year, which is posted on your Workday account.
For International Students
If you are an international student, please contact the Yale International Tax Office to schedule an appointment with an international tax specialist.
You should also review information provided by the Office of International Students and Scholars (OISS) on Taxes & Legal Matters that may affect you.
Taxes & Withholding
- Taxes may be withheld from your stipend checks depending on your country’s tax treaty with the United States.
- If you are teaching, are an Assistant in Research, or working a job on campus, federal and state taxes will be withheld, based on your country’s treaty with the United States.
1042-S
If you are an international student and received stipend earnings within the calendar year, you may receive a 1042-S form reflecting those earnings. You will receive an email from the Payroll Office when the tax document is ready, usually in mid-March. The 1042-S and pay slip can also be downloaded from your Workday account
Questions?
If you have difficulty obtaining your tax forms or logging on to the Workday portal, please contact the Employee Service Center via email at: employee.services@yale.edu or by telephone at (203) 432-5552. The Employee Service Center can also assist in obtaining documents if you have graduated and/or left Yale and no longer have access to the Yale Workday portal or if you have not provided a valid forwarding mailing address. Please update your mailing address in the Yale Student Information System (SIS) before graduation.
If you have questions about your specific tax situation, we recommend contacting a tax professional. Unfortunately, we are not able to offer specific tax advice or guidance to students.
