Important note: The following contains general tax information for graduate students. It is not meant to replace the advice of a tax professional or assumed to be error-free. For specific questions about your tax responsibilities, please contact the Internal Revenue Service, an accountant, or an income tax service.
Please note that the Graduate School of Arts and Sciences (GRS) does not issue any tax documents and is not able to verify the accuracy of your tax documents or make any changes. If you have questions, please reach out to the University staff that maintains the information and issues the documents (the University’s Payroll Office or Student Accounting Services Office in most cases, see below). Our office cannot assist with any tax information, the following information is simply meant to serve as a guideline.
Where can I see how much I was paid?
The BUWorks Central Portal is the site for all service (teaching, research, etc.) salary statements, non-service stipend payments (issued prior to September 1, 2024), and tax documents (see Reference Guide). You can also access this page by signing in to your MyBU Student page, then click on “My Job & Career” and “Time Entry/Self Service Site,” then open the “Employee Self-Service” tab, and, under “Pay,” click on “Salary Statement.”
Non-service stipends issued after August 31, 2024, are no longer listed in BUWorks; they can now be viewed on your MyBU Student dashboard (Financials > View Financial Aid).
To learn more about what the abbreviations on your paycheck mean, please refer to How to Read Your Salary Statement.
If your salary statement is missing a stipend, or you cannot access your salary statement, please contact the Boston University Payroll Office at bupay@bu.edu.
Is my stipend taxable?
Being a student does not exempt you from having to pay taxes. All of your earnings are subject to both federal and state income taxes. Generally speaking, any scholarship, grant, or fellowship dollars used to pay housing, food, or living expenses are taxable. All stipend payments (service and non-service) must be reported to the U.S Internal Revenue Service (IRS) by both domestic and international students, regardless of whether you had any taxes withheld or received a tax statement from the University. Your tax liability will be determined by the IRS when you file your tax return. If you had taxes withheld by the University, the withholdings will reduce the amount you owe to the IRS and may increase your refund if you are eligible for one.
There is a difference between tax withholdings and tax liability. Having taxes withheld does not mean that your stipend was reduced. Your gross pay is your total salary before taxes and other deductions, while your net pay is the smaller amount you actually receive in your bank or student account. For a complete breakdown of your earnings, taxation, and deductions, please refer to the descriptions and amounts on your salary statement. The University may withhold taxes on your earnings and pay it to the U.S Internal Revenue Service (IRS) on your behalf, per IRS guidelines. If this is the case, you will receive a tax statement (W-2, 1042-S, or 1099) at the beginning of the next calendar year. More information regarding these statements can be found in the questions below.
What kind of tax documents could I receive?
Depending on the aid and the type of fellowship a student had during the previous calendar year, students may receive one of the following tax documents:
- W-2: All students who received a salary for services rendered and who were paid through the University’s Student Employment System will receive a W-2. Examples include a teaching fellowship or research fellowship: https://www.bu.edu/seo/students/getting-paid/taxes/w-2/.
- 1042-S: This form may be issued to international students who received a taxable scholarship or fellowship, a form of payment whereby the person is not required to do any kind of work (past, present, or future) as a condition of receiving the award, as a means of assisting an individual in pursuing academic study or research. Therefore, instead of a W-2 or 1099, students receive form 1042-S: https://www.bu.edu/seo/students/getting-paid/taxes/1042s/.
- 1099: A 1099 is used to report miscellaneous payments made to non-employee individuals for services rendered.
- 1098-T: This is a tuition statement to report tuition charged and (federal and/or institutional) scholarships received/applied. It helps to determine if the student qualifies for an education credit to lessen their tax burden: https://www.bu.edu/studentaccountingservices/resources/irs-form-1098t/.
Important: if you received one of thee forms and have questions, please contact the office that issued the form to you. Do not contact the Graduate School of Arts and Sciences (GRS) as we are unable to assist with tax questions. Instead contact:
- intltax@bu.edu for non-service awards (training stipends, miscellaneous research and travel awards, and prizes)
- nrapay@bu.edu for service stipends (teaching stipends, research stipends)
- bupay@bu.edu for general inquiries
Why did I have more taxes withheld than expected?
Students who received a bulk payment (“back pay”), which consists of multiple weeks of payments combined into one check may have more taxes withheld than expected. There are many reasons why students could receive a bulk payment, for example when a student’s job was set up in the University’s Student Employment System after they had already started working.
Each time you are paid, in accordance with tax regulations, your earnings are projected across a 52-week period to project what your earnings would be for a year. That total is then used to determine where your income would fall into the overall tax table to determine the rate at which you should be taxed. Since your earnings in the week’s pay were greater than the amount you received previously, your earnings projected into a higher tax bracket which means a higher percentage of tax was withheld. When students file their taxes the next calendar year, it is possible to receive a portion of these earnings back.
If you work during the summer, you will also have Social Security and Medicare taxes (also known as FICA) withheld from your paychecks (please refer to “What is FICA” below).
How do I change my withholdings?
If you provide service to the University (as a teaching fellow, research fellow, grader, or graduate assistant) your tax withholdings can be adjusted by updating your federal and state tax withholding certificates (W-4 and M-4 forms respectively), depending on your student status.
- Domestic students are able to update their federal (W-4) and state (M-4, specifically Massachusetts) tax withholding certificates through the BUWorks Central Portal. Instructions can be found on the Student Employment Website.
- International students should refer to the information provided by the Student Employment Office.
If you receive a non-service stipend, the University does not withhold taxes for U.S. citizens & permanent residents. International students have 14% withheld in taxes. This rate cannot be changed unless the student can claim a tax treaty exemption. For additional information, please refer to the next two topics (“I am an int’l student and received a non-service stipend” & “I am an int’l student and I have a tax question“). Please do not contact the Graduate School of Arts and Sciences (GRS) as we are unable to assist with tax questions.
I am a domestics student and received a non-service stipend.
Non-service stipends are funds used to support a student in their course of study (ex: dean’s fellowship, dissertation fellowship, NIH/NSF trainee fellowship, graduate research abroad fellowship, as well as miscellaneous awards, prizes, and reimbursements) and they are not paid in exchange for any service to the University. The IRS considers these payments to be taxable income and you are responsible to report them on your tax return as “other income,” regardless of your citizenship.
The University does not withhold taxes for U.S. citizens & permanent residents, and they will not receive a tax withholding statement from Boston University (as the University did not withhold any taxes; there is nothing to put on a withholdings statement). Students will need to use their Student Account or Salary statement(s) to calculate their total non-service earnings for the previous calendar year.
I am an int'l student and received a non-service stipend.
If you are an international student, filing a U.S. tax return is not optional; it is required under immigration regulations. If you received a non-service stipend during the previous calendar year, you may have had U.S. taxes withheld from your disbursements. Filing a tax return is required as part of immigration regulations. It also allows you to determine if the taxes withheld from your stipend exceed your actual tax obligation. If so, you may receive a refund for the overpaid amount. International student tax returns vary depending on factors such as length of stay in the U.S., country of citizenship/tax treaties, immigration status, and personal or family financial situations. The International Students & Scholars Office ISSO U.S. Tax Information page can provide help and resources. The ISSO does not provide individual tax advice but will guide you to appropriate resources.
The documents required to file your tax return will vary but typically include: Form 1042-S (this form reports your stipend, and the taxes withheld; you should receive this document by mid-March); passport and visa information, and Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). The type of federal form you need to submit depends on how long you have been physically present in the U.S. Most international students will file Form 1040-NR for non-residents, while residents for tax purposes will file Form 1040. State tax filing requirements vary depending on your state of residence, duration of stay, and where the work was performed. The tax filing deadline is April 15 for most students. File your return electronically or by mail to meet this deadline.
Boston University uses Sprintax Calculus to collect information, determine tax residency status, check tax treaty eligibility, and provide tax documents like tax treaty forms, Form 1042-S, etc., accessible online (consent required) to foreign nationals. You can sign in to https://calculus.sprintax.com/secure/ to create your Sprintax Calculus profile, provide Electronic Form 1042-S consent, and upload copies of the required documents (Passport, U.S. Visa, Form I-20 or Form DS-2019, I-94 Arrival History, and signed Sprintax Calculus tax summary). The information will be used by Sprintax Calculus to determine your tax residency status and applicable tax exemptions, including tax treaty eligibility. Without this information, Boston University cannot provide the student with tax exemptions that might otherwise be applicable. For more information on providing your details via Sprintax Calculus, you can visit the Sprintax Calculus website for FAQs or contact the Sprintax Calculus customer service via their support live chat (while logged in to your profile; operating hours are Monday-Sunday, 9:30 EST – 18:00) or email calculussupport@sprintax.com.
I am an int'l student and I have a tax question.
International students can contact the Boston University staff in charge of international student tax questions at:
- intltax@bu.edu for non-service stipends (training stipends, miscellaneous research and travel awards, and prizes)
- nrapay@bu.edu for service stipends (teaching stipends, research stipends)
- bupay@bu.edu for general inquiries
Do not contact the Graduate School of Arts and Sciences (GRS) as we are unable to assist with tax questions.
What is FICA?
The Federal Insurance Contributions Act (FICA) mandates a mandatory payroll tax to fund Social Security and Medicare. During the academic year, students who are enrolled at least half-time or certified full-time and who are working on campus are exempt from FICA (Social Security and Medicare) deductions. FICA is withheld from all students working on campus during the summer; however, they may qualify for a FICA Rebate based on their summer registration status. The rebate is usually issued in October.
Will I receive a tax form for my stipend (W-2, 1042-S)?
Service stipends (ex: teaching fellowship, research fellowship, gradership, or graduate assistantship) are a type of compensation for work or duties performed by a student. Service stipends are considered earned income for tax purposes and the University will withhold and report the earnings per IRS guidelines based on your W-4 selections.
- All students who worked for the University will receive form W-2.
Non-service stipends are funds used to support a student in their course of study (ex: dean’s fellowship, dissertation fellowship, NIH/NSF trainee fellowship, graduate research abroad fellowship, as well as miscellaneous awards, prizes, and reimbursements) and they are not paid in exchange for any service to the University. The IRS considers these payments to be taxable income and you are responsible to report them on your tax return as “other income,” regardless of your citizenship.
- The University does not withhold taxes for U.S. citizens & permanent residents, and they will not receive a tax withholding statement from Boston University (as the University did not withhold any taxes; there is nothing to put on a withholdings statement). Students will need to use their Student Account or Salary statement(s) to calculate their total non-service earnings for the previous calendar year.
- International students have 14% withheld in taxes and will receive form 1042-S for the amount that the University withheld, unless they can claim tax treaty exemption. International students can go to the MyBU Student portal and complete the non-service stipend tax exempt form.
Form 1098-T is wrong
Form 1098-T is a tuition statement to report tuition charged and (federal and/or institutional) scholarships received/applied. The form is issued by Boston University’s Student Accounting Services (SAS) office, not the Graduate School’s Financial Aid Office. The GRS Financial Aid Office cannot confirm it’s accuracy. Any questions regarding the form should be directed to Boston University’s Student Accounting Services (SAS) office.
The form helps to determine if the student qualifies for an education credit to lessen their tax burden: https://www.bu.edu/studentaccountingservices/resources/irs-form-1098t/. All registered students receive them (https://www.irs.gov/forms-pubs/about-form-1098-t). There are potentially many reasons for a discrepancy between the statement and what you see in the student link. The amount in Box 1 only represents amounts paid for Qualified Tuition and Related Expenses (QTRE) and does not include payments made for room and board, insurance, health service fees, or parking which, though important, are not considered mandatory education expenses for tax purposes. Form 1098-T reports amounts that the student paid in a certain year, and the pay date does not necessarily correspond to the dates that the classes were attended. For example, tuition for the Spring semester is typically billed in November so a student may have paid tuition for the Spring semester despite the fact that classes didn’t start until January.
The best and most accurate source of information about the amounts that you paid for qualified tuition and related expenses will be your MyBU Student Account. If you have additional questions about the 1098-T, we recommend that you contact a tax professional as we are not in a position to give any tax advice.
When and how will I receive my tax documents?
You can access your W-2 forms by logging into the W-2 Dashboard at the end of January. Physical W-2s will be mailed out by University Payroll typically during the last week of January to the address on file at BUWorks Central Portal.
How do I report my non-service stipend?
Citizens, Permanent Residents, and Resident Aliens for U.S. Tax Purposes
Non-stipends are treated as taxable scholarships for tax purposes. Per IRS Publication 970, taxable scholarships and fellowships should be reported on the tax return as follows:
- Form 1040 – Line 1; also enter “SCH” and the taxable amount in the space to the left of line 1.
- When using tax software to prepare your tax return, be sure to classify the income as taxable scholarship income. Other terminology that software providers may use to describe this income includes non-qualified scholarships, taxable fellowships, non-qualified fellowships, taxable grant income, and other similar phrases. This type of income is often difficult to find in the software because it is uncommon.
- 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.
- When engaging a professional tax preparer to prepare your return, be sure s/he is aware that this is taxable scholarship income. Tax preparers are just like everyone else; they can’t know everything, and there is a good chance they have never seen this type of income either.
Nonresident-Aliens for US Tax Purposes
Stipends reported to you on a Form 1042-S with income code 16 in box 1 are taxable scholarships. Per IRS Publication 519, gross income from box 1 should be reported on Form 1040-NR line 1b. Federal tax withheld from box 7 should be reported on Form 1040-NR line 25G.
How do I request a duplicate W-2?
To request a duplicate W-2, please follow the instruction on the Student Employment Website.
How do I request a duplicate 1042-S?
To request a duplicate 1042-S, please follow the instruction on the Student Employment Website.
I have a tax question. Whom can I ask?
In preparing a personal income tax return, fellowship recipients should consult with a professional tax preparer or advisor. Boston University staff are not permitted or qualified to provide tax advice. Recipients may, however, find it helpful to read the IRS publication relevant to their personal situation:
- IRS Pub 970, Tax Benefits for Education
- IRS Pub 519, U.S. Tax Guide for Aliens
- Federal income tax forms and publications can be downloaded from the IRS website
- Massachusetts income tax forms and publications can be downloaded from the Massachusetts Department of Revenue (DOR) website
- IRS Guidance: Withholding Federal Income Tax on Scholarships, Fellowships, and Grants Paid to Aliens
- Free tax help:
- Federal: Internal Revenue Service 1-800-829-1040
- State: Massachusetts Department of Revenue 1-800-392-6089; to request an in-person or virtual appointment, call 617-887-6367
- International students can also visit the ISSO U.S. Tax Information page for help and resources.