As of January 1st, 2017, the University moved to a new classification structure for graduate student payments. This new structure is the result of legal requirements stemming from legislative actions (e.g. the Affordable Care Act, the Fair Labor Standards Act). The resulting structure more clearly delineates the purpose and payment structure associated with each graduate appointment.
Information on the new graduate student payment structure is summarized in the graduate payment toolkit available on the Policies, Procedures & Reports webpage of the Provost Office, and the Graduate Student Tax Information document here.
The most significant impact of this classification structure is University tax withholding on graduate student appointments. All graduate funding is considered taxable income, but University tax withholdings will differ depending on the type of appointment. Depending on the type of graduate student appointment held, there may be new and additional tax reporting responsibilities required of the graduate student. The attached Graduate Student Tax Withholding Information document* prepared by the University Tax Department describes these changes for each position and for various categories of domestic and international students.
In order to help graduate students fully understand the impact of this policy change, information sessions will be held on a variety of campuses.
Information Sessions on the Changes in Tax Withholdings for Graduate Students Schedule:
Please note that each info session will cover ALL students, domestic and international, including U.S. citizens, permanent residents, resident aliens for tax purposes, and nonresident aliens.
Tuesday, 1/31 Thursday, 2/2
12:00pm – 1:00pm 9:00am – 10:00am
1-7619 Adolph (Lower) Auditorium (SMD) Interfaith Chapel Sanctuary (ASE/River Campus)
Tuesday, 1/31 Thursday, 2/2
3:00pm – 4:00pm 3:30pm – 4:30pm
Interfaith Chapel Sanctuary (ASE/River Campus) Kilbourn Hall (ESM)
Before attending an information session:
Review the Graduate Student Tax Withholding Information file attached to learn about the new appointment categorization structure and policy.
Graduate students with an active appointment(s) must verify their appointment description(s) with their department administration.
The Graduate Student Tax Withholding Information document is produced for information purposes only, and does not constitute tax, financial or legal advice.
Although every effort has been made to provide accurate information, the University of Rochester is not responsible for any tax liability/penalty students may incur because of the information provided by our office. The information we have provided is general and should not replace professional, IRS, NY State Department of Taxation & Finance or professional advice and assistance. Please consult your own tax or financial professional with any questions. The University is unable to provide specific tax advice to individuals.