Tax Information for Graduate Students

Year-end earnings tax forms are generated by Duke Corporate Payroll, which publishes information on distribution of tax forms.

Yes, although individuals should verify whether or not their home country has a tax treaty with the United States that might affect their tax liability.

For more information on international student taxes, please refer to the “Taxes” resources provided by the Duke International Student Center.

Duke Corporate Payroll Services has a page on student tax information for non-compensatory (fellowship) payments.

The 1098-T is an informational form issued to students to help determine eligibility for certain educational tax credits and is generated by the Bursar’s office. More information on 1098-T tax reporting is published at https://finance.duke.edu/bursar/TaxInfo.

Fellowships are reportable as income with the exclusion of tuition, fees, books, and equipment. The university does not have tax withholding requirements for fellowships, although students may choose to have taxes withheld. If a student chooses to have taxes withheld this will be reported on a 1099-Misc tax form. Student who do not choose to make taxes withheld will receive a courtesy letter from Corporate Payroll.

The university does withhold taxes on assistantships, and the student receives a W2 form for tax reporting purposes. IRS publication 970 is the official word on taxation of fellowships and assistantships.

A tax return transcript shows most line items from your tax return (Form 1040, 1040A, or 1040EZ) as it was originally filed, including any accompanying forms and schedules. In most cases, your transcript includes all the information a lender or government agency needs. It does not show any changes that you, your representative, or we made after you filed. Check with your financial institution to make sure a tax return transcript will meet their requirements. The tax return transcript is free and is generally available for the current and past three years.

We can also provide a tax account transcript. The tax account transcript, which is also free, shows basic data from your return, including marital status, type of return filed, adjusted gross income, and taxable income. It also includes any adjustments you or we made after you filed your return. Like the tax return transcript, the tax account transcript is generally available for the current and past three years.

For more information, please refer to the Tax Topics section of the Duke Financial Services website.

Duke University Financial Services provide detailed information on tax forms and tax liability, as well as how to report different types of income, on their website. Please refer to these webpages for more guidance on filing taxes as a graduate student.

• Duke Corporate Payroll Services, Taxes Information
• Duke Financial Services, Student Tax Information
• Duke Bursar’s Office Financial FAQs

The Office of Student Loans and Personal Finance website has a “Preparing for Tax Filing” section dedicated to graduate student taxes, which explains the different types of tax forms and includes guidance for calculating your income.

Beyond Duke, there are several outside resources for graduate students to consult for help on their taxes, including the IRS and several private organizations dedicated to student finance.

IRS information on student scholarships and grants:

• Scholarships, Fellowship Grants, and Other Grants
• Do I Include My Scholarship, Fellowship, or Education Grant as Income on My Tax Return?
• About Publication 970, Tax Benefits for Education

Personal Finance for PhDs is a financial advice and coaching organization that offers guidance on personal finance for graduate students.

iGrad is an independent organization that provides general financial advice for graduate students.

Note: Duke does not have any control over the operations of these external resources. This list is being provided for informational purposes, not as a Duke endorsement of these resources.