Taxable and Non-Taxable Payments to Students

Awarding assistantships and fellowships is a four system process. In an effort to inform staff of the processes and provide information to navigate the processes, we have created How-To PowerPoint presentations which will be housed under the HOW-TO tab above until we migrate to our new website, graduateawards.gwu.edu.

The online award process uses the Graduate Award Automated Application. Once awarded, the payment processes begin. For assistantships, the hire process is the Faculty Hire Application-Hire a GA/GRA. Tuition awards are entered in Banner. Stipends are set up in the Stipend Management Application (SMA).

OVERVIEW:
The Policy on
Stipend and Tuition Payments to Students
and Their Taxability

POLICY DOCUMENTS UNDER REVISION

The rationale for the Policy on Stipend and Tuition Payments to Students and Their Taxability is to clarify expectations, responsibilities, and students' tax liabilities; ensure awareness of and compliance with relevant policies; provide a standardized process; and obtain the students' acceptance of the terms of the award.

As a service to the students, the Policy includes materials to make students aware of possible personal income tax implications related to receiving these payments. It is also intended to explain to University staff and faculty how to categorize payments made to the students in support of their education-related activities. This standardized process allows the University to process payments more efficiently.

Standardized terminology can be found in the Policy document, and University personnel are required to adhere to both the Policy and procedures. Step-by-step instructions for awarding and setting up payments are included within the Policy. Close attention should be paid to the instructions and personnel should use the forms and letter templates provided so that students will receive consistent treatment and information with regard to these awards and payments.

What can I find on this website?

This website has been designed to provide guidance to the University community on stipend and tuition payments to students.

The forms required to setup funding for a student’s education-related activities, as well as sample award letters and the documents students should receive, can be found here.

Information on student tax implications, including the documents to be sent to students receiving support, can be found here.

Deans of all schools have designated School Fellowship Coordinators (SFCs). Each school’s designated SFC can be found here.