TYPES OF PAYMENTS TO STUDENTS AND TAXATION IMPLICATIONS

There are many different types of payments to students who attend the Woodrow Wilson School – and each has

its own taxation implications. In sum, the payments fall into two categories:

• scholarships/fellowships that are intended to cover tuition

• funds related to a student’s participation in a course such as a policy task force

• funding for students participating in an activity sponsored by a University-recognized student group

• funding for students purchasing a service or good while acting as an “agent” of the University, and any charitable activity.

Taxable :

• funding for a student to attend a conference or conduct research such as thesis research

• funding for a student to go on a summer or other internship, or to go on a job search / interview

• funding for students who come to the University as part of the JSI program

In general, the preference is that non-taxable payments be paid for by the University (e.g., by the Graduate or Undergraduate Program Office), and taxable payments are paid or reimbursed directly to the student. This is so that the University can trace and tie back to the student taxable payments for auditing purposes.

For specifics in determining the taxation of Scholarships and fellowships visit the decision tree . Additional tax information pertaining to students may be found here .