PhD students’ divisional stipends disburse on a monthly basis. MA students’ stipends disburse in lump sums at various times throughout the year, depending on when the stipend is awarded.
All students should sign up for Direct Deposit in Workday. Students who have not signed up for direct deposit must ensure their mailing address in Workday and my.uchicago.edu is accurate to avoid delays in receipt, as their stipend will be issued as a check and sent via mail.
Domestic Students: Fellowship stipends for domestic students are not subject to tax withholding by the university. For these students, fellowship stipends are self-reported taxable income and no W-2 Form is issued to the student. Students who do not have taxes withheld from fellowship stipend income may have a quarterly estimated tax obligation – more information is available from UChicagoGRAD.
International students: Fellowship stipends issued to international students may be subject to federal tax withholding (currently at a rate of 14%) if the student is a non-resident for tax purposes. Stipends disbursed to non-residents for tax purposes are reported as earnings on Form 1042-S, which students should expect to receive by U.S. mail in early April. Students are required to fill out tax forms and provide appropriate visa documentation to the Dean of Students office. This tax paperwork is used by the University's Payroll office to determine a student’s residency and confirm whether a student has an applicable tax treaty benefit, which may reduce some tax withholding. When a student is considered a resident for tax purposes, fellowship stipend income is no longer subject to federal tax withholding. International students may have a quarterly estimated tax obligation depending on the rate of withholding – more information is available from UChicagoGRAD.
International students should check with the Office of International Affairs about tax software and workshops to assist them with filing U.S. federal income tax returns, as the University does not have a tax adviser to assist students with the tax filing process.
All students living abroad and receiving primary funding are required to inform the Dean of Students office in advance so that necessary adjustments to tax withholdings can be made before the stipend is issued.
Pedagogical Training Assignment Taxes
In quarters during which a student is holding a Pedagogical Training Assignment, primary funding for the full quarter is subject to federal and state tax withholding by the university regardless of a student’s tax-residency. Students who hold a Pedagogical Training Assignment in a given year will receive a W-2 from the University for those quarters in which the position was held. Students can contact firstname.lastname@example.org if they have any questions related to funding, payments, or taxes.