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IMPORTANT TAX NOTICE FOR GRADUATE STUDENT

FELLOWSHIP RECIPIENTS

(Includes Dissertation Fellows, Daniel Lehrman Fellows, Ralph Bunche Fellows, Trustees Fellows and Presidential Fellows)

(Does NOT apply to Teaching/Graduate Assistants)

For Federal tax purposes:

Scholarships/fellowships are taxable for U.S./federal tax purposes for amounts received above tuition and fees.  However, the Internal Revenue Service (IRS) does not require tax reporting or tax withholding for U.S. citizens/resident aliens by the University and only recommends that the University notify you of your responsibility as a student to calculate and report the taxable portion. Rutgers will provide a letter stating such advice to fellowship recipients for tax purposes.

The IRS has issued temporary regulations which relieve the University from the responsibility of annually reporting the amount of your fellowship to the IRS and the recipient. The temporary regulations were contained in IRS Notice 87-31, which appeared in the Internal Revenue Service Bulletin 1987-17, dated April 27, 1987.

Accordingly, if you are a U.S. citizen or resident alien, you will not receive a W-2 or 1099 statement from the University for your fellowship grant.  The IRS recommends that we notify you that your scholarship or fellowship grant amounts are taxable if the total amount exceeds tuition and fees required for enrollment (not including room and board) and other fees, books, supplies and equipment required for courses of instruction.

For New Jersey tax purposes:

The state of New Jersey has a more broad fellowship exemption included below that is usually met for Rutgers Fellowships, and may not be taxable at all unless you are providing services to the University.

Scholarships and fellowship grants are taxable and must be included on Line 25 unless they satisfy all of the following conditions:

1. The primary purpose of the grant is to further the recipientís education or training; and

2. The grant neither represents payments for past, present, or future services nor payments for services which are subject to the direction or supervision of the grantor (e.g., a fellowship given in exchange for teaching); and

3. The grant is not for the benefit of the grantor

 

Please consult with your tax advisor or visit the IRS web site at http://www.irs.gov/publications/p970/ch01.html for additional information.

To view or make changes to your federal or NJ W-4 tax status, please log onto https://rias-gateway.rutgers.edu/portal/page/portal/rias/RIAS_Gateway with your NetID and password.

 

 

 

   
   
   
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