Tax Information

Overview

Below is a summary of tax guidelines for graduate students meant for information purposes only.  The Graduate School cannot answer questions about tax liability, tax law, tax treaty benefits, exemptions, deductions or other tax inquiries. As such, graduate students are responsible for understanding and determining their own tax situations.  Please direct all inquiries to the IRS at www.IRS.gov or 800-829-1040 and/or an independent tax agent, if necessary.

Basic Tax Guidelines
  • Tuition support is considered a qualified expense and is therefore non-taxable in the United States.  
  • Fellowship stipends are subject to federal income taxes only, not New Jersey state taxes.  Please note the following:
    • U.S. Citizens and Permanent Residents
      • Federal taxes are not withheld or reported by Princeton University.
      • Student’s pay quarterly estimated taxes (1040-EST).
    • Non-Residents and International Students
      • Federal taxes are withheld and reported by Princeton University.
      • Applicable tax treaty exemptions are applied.
  • Assistantships in Research and Instruction stipends, paid as salary, are subject to both federal and state income tax. Please note the following:
    • U.S. Citizens and Permanent Residents
      • Federal and State taxes are withheld or reported by Princeton University.
    • Non-Residents and International Students
      • Federal and State taxes are withheld or reported by Princeton University.
      • Applicable tax treaty exemptions are applied.
  • Any federal or state taxes withheld by the University on assistantships, subject to the above, are reported via a W-2 Form at the end of the calendar year.  Withholding is at the graduated rates determined by student’s filing status on IRS Form W-4.

For your convenience, a list of helpful links regarding taxes has been provided.

Links to General Tax Information Links for International Students