Taxes can be 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 PhD program and begin to teach and/or perform research in the lab, your teaching or research assistantship will be subject to tax withholding.
|Funding source||Is tax withheld?||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.|
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.
If you have difficulty obtaining your tax forms or logging on to the Workday portal, please contact the Employee Service Center via email at firstname.lastname@example.org, 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 mail forwarding address. Please update your mailing address in the Yale Hub 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.
US Citizens and Permanent Residents
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 earn 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 (December 31), which is posted on your Workday account.
Additional Resources for US Citizens and Permanent Residents
- 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.
The International Tax Office provides guidance and responds to questions concerning federal tax withholding and reporting of payments made to individuals who are neither US citizens nor US permanent residents. This is a service offered by the Yale Tax Department for the benefit of international students, scholars, and visitors of Yale University. Contact the Yale International Tax Office to schedule an appointment with an international tax specialist.
You should also review the guidance on US taxes provided by the Office of International Students and Scholars.
If you are an international student:
- 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.
- If you 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.