FG Section 12 - Benefits for Graduate School Fellows

• Benefits for Graduate School Fellows 12.0

Benefits for Graduate School Fellows 12.0

Stipend. The yearly stipend will be made available to the student as outlined by the type of fellowship (Appendix C ) in the award letter.

Fellows are paid once per month on the last working day of the month. For fellows who start their appointment in the fall semester, the first and last stipend payment is on the last working day of August and is a half stipend (50% of the full-month stipend). For fellows who start their appointment in the summer semester, the first and last stipend payment is on the last working day of May and is a half stipend (50% of the full-month stipend). Students who begin their fellowship in summer will receive the current fiscal year stipend rate from mid-May through mid-August and the upcoming fiscal year stipend rate from mid-August through mid-May.

If the fellow leaves the fellowship early, the stipend will be prorated to reflect the date of departure.

Tuition & Fees. The Graduate School authorizes the payment of instructional, general, non-resident, and learning technology fees.  Ancillary fees are not covered by the tuition and fee authorization and are the fellow’s responsibility. 

Fellows are responsible for all late fees if they are the result of being under-enrolled (e.g., enrolled for less than the required number of hours as specified in the minimum credit hour requirements (Section 10.3), a failure to make payment by the deadline, or failure to activate dissertation years as recommended).

Expenses and Fees Not Covered by the Fellowship. Room and board, application fee, books, equipment, lab fees, parking, and other personal expenses are not paid by the fellowship.

Monthly stipend amounts indicated do not include deductions for ancillary student fees (including Student Activity, Recreational, Student Union Facility, COTA Bus Service, and Student Legal Services). Deductions are only applied for months that align with full stipend payments (January, February, March, April, June, July, September, October, November, December). Deductions are not applied for months that result in half (50%) stipend distributions (August and May).  Students appointed after the term’s start may not be eligible for payroll deduction for ancillary fees. For detailed information about fees, see the Specific Program Tuition and Fee Locator on the Registrar’s website.

Withdrawal Costs. Should an active fellow choose to withdraw or be asked to leave the university for cause during the semester, all tuition and fees previously paid by the fellowship for that semester (or summer term) will be reversed, and those fees charged to the student.  Additionally, the fellowship stipend will be prorated to reflect the date of departure. Contact Fellowship Services at grad-schoolfellowships@osu.edu for withdrawal costs.

An exception is a fellow in their final year who has fulfilled their responsibilities for graduation. With the approval of the Graduate Studies Committee Chair, the student’s advisor, and Fellowship Services, the student can terminate the program before the end of the semester without any withdrawal costs.

Any fellow planning to withdraw for any reason, including graduation, should contact Fellowship Services at grad-schoolfellowships@osu.edu.

Health Insurance. Graduate School fellows are eligible for the university’s subsidy of Student Health Insurance (SHI) premiums, which is currently 100% of the Comprehensive Student Health Insurance premiums. Graduate fellowships are non-service appointments and, therefore, fellows are not eligible for worker’s compensation or disability insurance. All domestic students who have coverage through a non-university health insurance plan and who want to waive SHI coverage can do so by completing the online waiver process on the SHI website.

Tax Liability. According to the Federal Tax Reform Act of 1986, fellowship stipends are considered taxable income. However, because fellowships are considered awards, the university may not withhold income tax from the monthly stipend. Students will not receive a W-2 Form.  Instead, students will need to use their last payroll slip of the calendar year from Workday, which has the year-to-date fellowship amount listed. If a fellow has questions regarding their fellowship amount or does not have access to their payslip, please contact HR Connection (hrconnection@osu.edu) for assistance. 

The Graduate School encourages Fellows to consult with a tax professional regarding their annual tax filing. The Graduate School is not able to give guidance regarding tax liability. For federal taxes, students may go to the IRS websites:  www.irs.gov  and http://www.irs.gov/pub/irs-pdf/f1040es.pdf, the specific link to the quarterly payment forms. Additionally, the Graduate School recommends that fellows read IRS Publication 970, Tax Benefits for Education, for additional information regarding reporting requirements for your fellowship.

Non-resident noncitizens (in IRS literature referred to as non-resident aliens) may have their fellowship taxed at 14% federal tax. The only way an international fellow is exempt from taxes on their fellowship is if they are from a country that has a tax treaty exemption agreement with the United States or if they are resident aliens for tax purposes (international person that has been in the U.S. long enough to be taxed just like a US citizen). International individuals need to go through Glacier, and Glacier helps the university determine their tax residency and taxation. After the international student goes through Glacier, they are instructed to submit the forms that Glacier provides them either by e-mail or by mail or in-person. Non-resident noncitizens (in IRS literature referred to as non-resident aliens) on fellowship receive a 1042s form at the end of the year to report their fellowship income to the IRS. 1042s forms are like W-2 forms but only report fellowship income or tax treaty income for international individuals. U.S. citizens or resident aliens or naturalized citizens are do not have taxes automatically deducted from their fellowship stipend and do not have any reporting document issued by Payroll.  These fellows will need to use their pay stubs to help report their fellowship income.  If a fellow has any questions about Glacier or federal tax withholding for international students, please contact HR Connection at hrconnection@osu.edu.

Parking. Graduate fellows may purchase a student or a staff parking permit. Information regarding the parking permits can be obtained from CampusParc.

Library. Graduate fellows have staff library privileges.