Graduate Student Appointments

In January 2017, the Provost’s office provided some clear direction on the classification of student stipend payments. A graduate student’s stipend can be classified in one of four ways and there is a specific job code associated with each classification. No matter the classification, all four job codes for stipend payments are considered taxable. Tax implications may result from any of these types of appointment, so please make sure to consult a tax professional.

It is also important to understand that the job code you are assigned will dictate your relationships with the University for the “position”. If you are appointed under the academically required codes, then your relationship is one of an academic nature. If you are appointed in a non-academically required position—then human resources rules will apply.

Your job category can be found under your job title on your paystub (available in myURHR). If you have additional questions about your job category, you may also consult your graduate coordinator or the staff responsible for hiring you if you have an add-on position in another department. Note that while your graduate coordinator can provide information about your job category, University of Rochester employees should not be considered tax professionals and are not authorized to provide you with tax advice.