Taxation of Waivers Registration UIUC FA17

Taxation of Waivers Registration UIUC FA17

Determining Taxability of Your Waivers

You could have any combination of 4 different assistantship types.To identify if you are affected by the taxability of tuition and service fee waivers, you should reference your award letter(s) for the following assistantship types:

Graduate Assistant (GA)* 
Primarily support administrative functions. Duties include:

  • Clerical support
  • Technical support
  • Advising
  • Outreach

Pre-professional Graduate Assistant (PGA)* 
Gains experience, practice or guidance through duties that are closely related to the individual's fields of study or career preparation. 

Teaching Assistant (TA)** 
Primarily support education services. Duties include:

  • Teaching classes/ providing instruction
  • Grading student assignments
  • Developing instructional materials
  • Overseeing work of other TAs

Research Assistant (RA)**
Primarily support research activities. Duties include:

  • Conducting experiments
  • Organizing or analyzing data
  • Presenting findings in a publication or dissertation
  • Overseeing work of other RAs
  • Etc.

*If you hold ONLY a GA or PGA appointment, your waivers are a benefit of employment that could be taxed.  If you hold a dual appointment (any combination of the above assistantship types), you could owe taxes on your waivers if more than 50% of your total employment at the University is as a GA or PGA.

**If you hold ONLY an RA or TA, your waivers are a benefit of employment that are exempt from taxation.  Only your stipend is taxed.  

 

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