The Graduate College Handbook - 2009
B. Campus Fellowship and Traineeship Policies
Fellowship appointments are reviewed in the Graduate College. Students admitted on limited status due to grade point average or a bachelor's degree not comparable to that at this university or current students on academic probation or dismissal status should not be nominated unless there is some extraordinary justification for doing so. In submitting the nomination, the department must provide the justification and the Graduate College will determine whether a fellowship may be awarded. Non-degree students are not eligible for fellowships and grants administered by the Graduate College.
A fellowship is defined as an award that provides a living allowance of at least $3,000 per semester and requires no services in return. Fellowship awards count against student loan eligibility. A fellowship always includes payment by the funding agency or a full waiver of all tuition assessed. This applies to fellowships originating on- and off-campus. In questionable cases, the Graduate College will decide whether an award is a fellowship. Tuition waiver income lost due to fellowships is not reimbursable.
Traineeships are research fellowships that are awarded to provide educational training in particular disciplinary areas. Traineeships are not counted when eligibility for direct loans is calculated for students. A traineeship covers full tuition, may cover all non-refundable fees, and provides a stipend for living expenses. In questionable cases the Graduate College will decide whether an award is a traineeship. Tuition waiver income lost due to traineeships is not reimbursable.
Students in the College of Medicine, except those in the Medical Scholars Program, must obtain written approval from the College of Medicine before accepting a fellowship or traineeship, and subsequent tuition waiver, controlled by another campus or university unit.
Students in the College of Veterinary Medicine, except those in the Veterinary Medical Scholars Program, must obtain written approval from the College of Veterinary Medicine before accepting a fellowship or traineeship, and subsequent tuition waiver, controlled by another campus or university unit. Should a student in the College of Veterinary Medicine, not in the Veterinary Medical Scholars Program, accept a fellowship or traineeship without the approval of the College, the College may request that the Graduate College remove the fellowship or traineeship waiver.
- Registration for Fellows:
Acceptance of a waiver-generating (VII.D.2) fellowship appointment carries with it the agreement that the student will pursue a full program of study while on appointment. During the fall and/or spring semester fellows are required to register for at least 12 hours during the semester of the appointment. A student with a twelve-month fellowship appointment is also required to register for at least 4 hours in an eight-week course during the summer. An audited course does not count toward the registration requirement for fellows.For international fellows, each required or recommended ESL course taken as a result of the English as a Second Language Placement Test (EPT) or the SPEAK Appeal will count as the equivalent of 4 graduate hours, even if the course credit is recorded as zero hours.
- Award Periods:
The standard award period for an academic year fellowship is August 16 to May 15. The standard award period for a fall fellowship is August 16 to December 15; the standard award period for a spring fellowship is January 16 to May 15.
- Concurrent Awards:
Fellows are prohibited from holding two major awards concurrently (fellowship, traineeship, grant, tuition payment award or comparable support from any government agency, state, federal or foreign, or from any foundation, corporation or similar organization). Any award offer should be reported immediately to the Graduate College Fellowship Office, where the determination will be made whether the two awards may be held concurrently.
- Concurrent Appointments:
Unless otherwise restricted by campus policy or the granting agency or unit, fellows may, at the discretion of their department and the Graduate College, carry an assistantship or graduate hourly appointment of up to 50 percent time. Any offer should be reported to the Graduate College Fellowship Office, where the determination will be made whether the appointment can be held concurrently with the fellowship.
- Taxability of Stipend:
Fellowship stipends may be subject to income taxes. The Internal Revenue Service (IRS) has ruled that universities are not responsible for withholding or reporting income taxes on fellowship payments for U.S. citizens, foreign national resident aliens for tax purposes, or permanent residents. Taxability of the fellowship payment is a matter between the fellow and the IRS. Therefore, no income taxes are withheld from fellowship payments. Fellows do not receive a Form W-2 for their fellowship income nor does the University report the fellowship payment to either the state or federal government.The Internal Revenue Service (IRS) requires that universities withhold taxes from the fellowship payments to international students on temporary visas who are classified as non-resident aliens for tax purposes. International students may be able to claim a treaty benefit that exempts the fellowship payment from income tax withholding. All students on temporary visas must schedule a tax status review appointment with the University Payroll Service Center to determine their tax residency status and whether they qualify for tax treaty benefits. At this appointment, University Payroll determines residency and tax status classification. Fellowship stipend payments will be taxed at the highest possible rate until after the tax status review process is completed. For additional information and links to tax forms, see the Tax Information Web page. For information about the taxability of tuition and fee waivers associated with fellowships, see the policy on Taxability of Tuition and Fee Waivers Associated with Assistantship and Fellowship Appointments.
- Thesis Deposit/Graduation for Fellows:
For each degree conferral date, the Graduate College has established end dates for fellowship support for fellowships falling with the standard award periods. See the Fellowship Degree Conferral and End Date Web page for exact dates and exceptions. Students with fellowship or traineeship appointments must notify the Graduate College Fellowship Office in advance of thesis deposit as it may result in a change in the terms of the fellowship award, including termination.