{"id":54766,"date":"2020-12-01T04:00:08","date_gmt":"2020-12-01T09:00:08","guid":{"rendered":"https:\/\/www.rochester.edu\/graduate-education\/?page_id=54766"},"modified":"2026-03-31T11:03:18","modified_gmt":"2026-03-31T15:03:18","slug":"graduate-student-appointments","status":"publish","type":"page","link":"https:\/\/www.rochester.edu\/graduate-education\/financial-support\/graduate-student-appointments\/","title":{"rendered":"Graduate Student Appointments"},"content":{"rendered":"<p>In January 2017, the <a href=\"https:\/\/www.rochester.edu\/provost\/academic-policies-procedures\/graduate-student-payment-process-changes\/\">Provost\u2019s office<\/a> provided some clear direction on the classification of student stipend payments. A graduate student\u2019s 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.<\/p>\n<p>It is also important to understand that the job code you are assigned will dictate your relationships with the University for the \u201cposition\u201d. 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\u2014then human resources rules will apply.<\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In January 2017, the Provost\u2019s office provided some clear direction on the classification of student stipend payments. A graduate student\u2019s stipend can be classified in one of four ways and&hellip;<\/p>\n","protected":false},"author":76,"featured_media":0,"parent":52746,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-54766","page","type-page","status-publish","hentry"],"acf":{"lead_in":"","display_title":"","subtitle":"","call_to_action":"","hero_image_placement":"no_image","hero_media":"images","hero_pattern_option":"","hero_video":"","hero_external_video_url":"","hero_external_video_title":"","hero_external_video_poster":"","hero_image_landing":"","hero_image_landing_two":"","hero_image_landing_three":"","content_modules":[{"acf_fc_layout":"text","anchor":"","css_class":"","title":"<h2>Academically required codes<\/h2>","content":"<ul>\r\n \t<li>Grad Fellowship\/Stipend:\u202f<strong>6000 (internal funds)<\/strong><\/li>\r\n \t<li>Grad Assistantship:\u202f<strong>6002 (external funds)\u00a0<\/strong><\/li>\r\n<\/ul>\r\nAcademically required job categories are considered taxable income but are not considered \u201cearned income\u201d and thus do not count toward an earned income tax credit. A W-2 will not be issued for this type of payment; however, you will receive a letter in January that states your yearly payments for tax purposes. Do not instruct the software that your stipend is substitute W-2 or substitute 1099 income. Those types of income are taxed differently than taxable scholarship income and could cost you much more in tax.\r\n\r\nIt should be noted that these job categories are not taxed at the time of payment and require the student to make estimated quarterly tax payments. For information on how to estimate your quarterly tax payments see the\u202f<a href=\"https:\/\/www.rochester.edu\/provost\/assets\/PDFs\/2017_Estimated_Tax_Calcs_ExampleA.pdf\">provost\u2019s guide<\/a>.\r\n\r\nEach academic program has different academic requirements for their program. Reviewing the school and departmental handbook will help you in understanding what is required for your academic program.","background_color":"#f4f4f4","width":"width-medium"},{"acf_fc_layout":"text","anchor":"","css_class":"","title":"<h2>Non-academically required codes<\/h2>","content":"<ul>\r\n \t<li>Grad Assistant-Add On:\u202f<strong>6004 (Research Assistant) <\/strong><\/li>\r\n \t<li>Grad Teaching Assistant Add On:\u202f<strong>6006 (Teaching Assistant)\r\n<\/strong><\/li>\r\n<\/ul>\r\nNon-academically required appointments are considered taxable income, have tax withheld at the time of payment, and are considered earned income. A W-2 will be issued for these payments. Please note that you must have an I-9 on file with the University for these types of appointments.\r\n\r\nIf you are appointed in a non-academically required position, then <a href=\"https:\/\/www.rochester.edu\/working\/hr\/policies\/\">Human Resources policies<\/a> and rules will apply.","background_color":"#ffffff","width":"width-medium"},{"acf_fc_layout":"card_grid","anchor":"","css_class":"","title":"<h2 class=\"proxima-font utopia-font\" style=\"text-align: center;\">School-specific appointment resources<\/h2>","description":"","background_color":"#f4f4f4","width":"width-medium","columns":"3","cards":[{"card_title":"<h5>AS&amp;E<\/h5>","card_text":"Reference the <a href=\"https:\/\/www.rochester.edu\/college\/gradstudies\/graduate-handbook\/finance\/graduate-student-appointments.html\">Graduate Handbook<\/a> and the <a href=\"http:\/\/www.rochester.edu\/college\/gradstudies\/incoming\/financial-information.html\">Incoming Students website<\/a>.","card_background_color":"#FFFFFF","card_hover_color":"transparent","card_link":"","card_hover_arrow":"","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5>School of Medicine and Dentistry<\/h5>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"https:\/\/www.urmc.rochester.edu\/education\/graduate\/trainee-handbook\/policies-benefits\/fellowships-grants-and-awards-policy-for-phd-stude.aspx","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5>School of Nursing<\/h5>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"https:\/\/www.son.rochester.edu\/academics\/doctoral\/phd\/financial-aid-support.html","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5>Eastman Institute of Oral Health<\/h5>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"https:\/\/www.urmc.rochester.edu\/dentistry\/education\/international-postdoctoral-dental-training-program.aspx","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5>Warner School of Education<\/h5>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"https:\/\/www.warner.rochester.edu\/admissions\/scholarships","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5>Eastman School of Music<\/h5>","card_text":"","card_background_color":"#FFFFFF","card_hover_color":"#283faf","card_link":{"title":"","url":"https:\/\/www.esm.rochester.edu\/admissions\/grad\/awards\/","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""}]},{"acf_fc_layout":"text","anchor":"Matching","css_class":"","title":"Minimum Stipend Policy","content":"The\u00a0University of Rochester\u00a0establishes and regularly reviews a university-wide <span class=\"outlook-search-highlight\" data-markjs=\"true\">min<\/span>imum <span class=\"outlook-search-highlight\" data-markjs=\"true\">stipend<\/span> for all full-time PhD students receiving full tuition remission and institutional funding during the period covered by their offer letters.\r\n\r\n<strong>2025-2026 Minimum Stipend Rates:<\/strong> $25,000 for a 9-month appointment\u00a0 and $34,000 for a 12-month appointment.\r\n\r\n<strong>2026-2027 Minimum Stipend Rates:<\/strong> $26,000 for a 9-month appointment and $35,000 for a 12-month appointment.","background_color":"#ffffff","width":"width-medium"},{"acf_fc_layout":"card_grid","anchor":"tax","css_class":"","title":"<h2 class=\"proxima-font utopia-font\" style=\"text-align: center;\">Additional taxation resources<\/h2>","description":"","background_color":"#FFFFFF","width":"width-medium","columns":"2","cards":[{"card_title":"<h5>AS&amp;E<\/h5>","card_text":"","card_background_color":"#f4f4f4","card_hover_color":"#283faf","card_link":{"title":"","url":"http:\/\/www.rochester.edu\/college\/gradstudies\/current\/taxes.html","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5>International Services Office (ISO)<\/h5>","card_text":"","card_background_color":"#f4f4f4","card_hover_color":"#283faf","card_link":{"title":"","url":"https:\/\/www.iso.rochester.edu\/taxes\/file\/resources.html","target":""},"card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<p class=\"u-card-title\">March 2022 Tax Information Session<\/p>","card_text":"<a href=\"https:\/\/youtu.be\/qQsD9DVgjEo\">Recording of March 2022 Tax Information Session<\/a>\r\n\r\n<a href=\"https:\/\/www.rochester.edu\/graduate-education\/wp-content\/uploads\/2022\/03\/2024-Postdoc-Tax-Presentation.pdf\">2022 Graduate Student Tax Presentation<\/a>\r\n\r\n<a href=\"https:\/\/www.rochester.edu\/graduate-education\/wp-content\/uploads\/2022\/03\/2022-Graduate-Student-Examples.pdf\">2022 Graduate Student Examples<\/a>","card_background_color":"#f4f4f4","card_hover_color":"transparent","card_link":"","card_hover_arrow":"hover_arrow","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<p class=\"u-card-title\">March 2023 Tax Information Session<\/p>","card_text":"<a href=\"https:\/\/youtu.be\/tZ8lqesQybo\">Recording of March 2023 Tax Information Session<\/a>\r\n\r\n<a href=\"https:\/\/www.rochester.edu\/graduate-education\/wp-content\/uploads\/2023\/03\/2023-Graduate-Student-Tax-Presentation.pptx\">2023 Graduate Student Tax Presentation<\/a>","card_background_color":"#f4f4f4","card_hover_color":"transparent","card_link":"","card_hover_arrow":"","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<p class=\"u-card-title\">February 2024 Tax Session<\/p>","card_text":"<a href=\"https:\/\/youtu.be\/-D9rrJkcwx0\">Recording of February 2024 Tax Session<\/a>","card_background_color":"#f4f4f4","card_hover_color":"transparent","card_link":"","card_hover_arrow":"","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<p class=\"u-card-title\">Spring 2025 Tax Information<\/p>","card_text":"<a href=\"https:\/\/www.rochester.edu\/graduate-education\/wp-content\/uploads\/2025\/03\/Spring-2025-Presentation-for-tax-year-2024.pptx\">2025 Graduate Student Tax Presentation<\/a>","card_background_color":"#f4f4f4","card_hover_color":"transparent","card_link":"","card_hover_arrow":"","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""},{"card_title":"<h5><strong>Spring 2026 Tax Information<\/strong><\/h5>","card_text":"<strong><a href=\"https:\/\/www.rochester.edu\/graduate-education\/wp-content\/uploads\/2026\/03\/Spring-2026-Presentation-for-tax-year-2025.pptx\">2026 Graduate Student Tax Presentation<\/a>\u00a0<\/strong>","card_background_color":"#f4f4f4","card_hover_color":"#283faf","card_link":"","card_hover_arrow":"","card_image":"","card_image_size":"","card_image_placement":"","card_image_hover_state":"hover_fade","card_image_link":""}]}]},"_links":{"self":[{"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/pages\/54766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/users\/76"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/comments?post=54766"}],"version-history":[{"count":34,"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/pages\/54766\/revisions"}],"predecessor-version":[{"id":72822,"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/pages\/54766\/revisions\/72822"}],"up":[{"embeddable":true,"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/pages\/52746"}],"wp:attachment":[{"href":"https:\/\/www.rochester.edu\/graduate-education\/wp-json\/wp\/v2\/media?parent=54766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}