When are stipend checks issued?
Graduate students receive stipend checks twice a month. You will receive one half of your monthly stipend on the 15th of the month (or the closest workday before the 15th) and the other half on the last business day of the month.
Tax Treatment of Stipends
If you will be teaching or doing research this year, you will notice that income taxes will be withheld from some or all of your stipend. GSAS believes that this training, under the supervision of a faculty member, is an integral part of the graduate curriculum, and that your stipend represents financial aid. Current Internal Revenue Service guidance, however, requires income tax withholding on amounts paid in connection with teaching fellowships and research stipends. The University has estimated the value of the teaching and/or research component using a market rate calculation as required by the IRS, and the appropriate taxes have been withheld on the teaching and/or research component. You must fill out a W-4 Form to avoid being taxed at single zero rate. These forms are available in either GSAS, the Payroll Office, or through the IRS.
You should also be aware that the remainder of your stipend may be subject to income taxation, although the University is not required to report it to the IRS or to withhold taxes from it. You should consult the relevant IRS guidance, tax preparation resources, or your tax advisor for the proper treatment in your particular situation, as Brandeis University cannot provide you with tax advice. If you are a non-U.S. citizen, your tax liability is dependent upon any treaties that exist between the U.S. and your country, among other factors. In order to claim a tax exemption, you must complete a Foreign Information Form, if you have not previously done so. This form is available in the Payroll and GSAS offices. Once the form is completed and processed, you will be asked to meet with a Payroll supervisor to sign either a Form 8233 or a W-4 Form.
Brandeis University requires the use of direct deposit for your stipend checks. Forms are available online and in the Payroll and GSAS offices.
You have access to the Brandeis University Self Service (BUSS) System to view and/or print your checks and update your direct deposit account information. Instructions and links may be found here.
Please direct questions regarding tax forms or direct deposit to the Payroll Office (781) 736-4477. Questions about your appointment or the components of the stipend should be directed to Peggy Higgins, Associate Dean, GSAS (781) 736-3411.
All students who receive a stipend check are required to file Form I-9. The form, which must be processed by the appropriate office within 3 days of your appointment (the beginning of the semester), is available in the GSAS office or here. Any student who is receiving a stipend and who has not completed the form in a previous year at Brandeis should complete the form per instructions below.
The regulations require that you complete Section I (on p. 7). The University, after reviewing the documentation that you will provide when you submit the form, can then verify your eligibility. The last page of Form I-9 lists the documentation you must bring with you in order to meet the requirements of this form. You should bring your form and documentation to the GSAS Office, Kutz 219, to be verified no later than August 26, 2014 (by 2 p.m.) to meet September deadlines. Please direct any questions concerning Form I-9 to Erin Bishop (781) 736-3409.