这两年总有学弟学妹问我Ph.D“奖学金”的相关事情,我在地里刨了一下确实是没有发现有比较“奖学金”的帖子,不如在这里以我们学校(WPI)为例跟大家唠唠,算抛砖引玉,理解可能片面不足的地方还请各位学友补充。并且我是以wpi的情况为例进行的解释,其他学校不一定适用,如果您的学校跟我们不一样请跟帖我会吧内容更新到一楼。首先来讲,在我看来“奖学金”分广义和狭义的。一般父母跟亲人朋友说我孩子在XXXX大学读博,全奖。这里的“全奖”就是广义的奖学金(fellow+Ta+Ra)。而狭义的奖学金(真正的奖学金)在我们学校其实单独指的是fellowship。. check 1point3acres for more.
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FELLOWSHIP: 首先来说fellowship.之所以说它是真正的奖学金,是因为fellowship的offer内并没有规定你的义务,至少在我们学校是这样的。可以大致认为给你了fellowship就可以躺着拿钱了。我们学校一般fellow 一给都是给一年的。然而,从我接触的朋友来看,一般拿到fellowship的同学真的躺着拿钱不干活整天还觉得不幸福的话,那么这哥们儿离凉也不远了。除了没有规定“义务”以外,fellowship跟Ta Ra最大的区别在于这笔收入是不上税的。就是因为这个不上税的特点导致我的小伙伴每月收入都比咱多一点(不代扣税)。具体条款其实IRS有给出,我贴在帖子的后面,有兴趣的同学可以自己去研究。fellow的来源其实必将广泛,有来自于学校的grant,其他学校的grant,然后校友捐赠啊什的。 不同的fellowship和scholarship包含的内容不太一样所以很难用统一的情况来说,我只能说,一般来说fellow会给付一定的学分以及每月给一些生活费,生活费的钱数跟本校的TA/RA的标准类似,上下会有浮动。当然还会有一些特殊的scholarship是为了解决特定的问题设立的,比如我自己就用过学校的一个特殊的奖学金补了毕业所缺的最后一个学分。
然后说Ta和Ra。其实我认识的大部分(90%)同学都是拿的这两种钱,所以这也是我们说的最多的“奖学金”。然而,我其实一直不认为他是“奖学金”,也很赞同我们学校cssa的一个解释“TA/RA is not scholarship so it is NOT tax free.”其实我觉得与其说Ta/ Ra 是奖学金,不如说它们是助学金或者”劳动所得”,因为他们的offer中都规定了你的义务。我们学校工资是半月发的,ta和ra的每次发的钱数是一样的。
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IRS关于奖学金征税的解释
Topic No. 421 Scholarships, Fellowship Grants, and Other Grants
A scholarship is generally an amount paid or allowed to a student at an educational institution for the purpose of study. A fellowship grant is generally an amount paid or allowed to an individual for the purpose of study or research. Other types of grants include need-based grants (such as Pell Grants) and Fulbright grants.
Tax-Free
If you receive a scholarship, a fellowship grant, or other grant, all or part of the amounts you receive may be tax-free. Scholarships, fellowship grants, and other grants are tax-free if you meet the following conditions:. 1point3acres
You're a candidate for a degree at an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities; and
The amounts you receive are used to pay for tuition and fees required for enrollment or attendance at the educational institution, or for fees, books, supplies, and equipment required for courses at the educational institution.
Taxable
You must include in gross income:
Amounts used for incidental expenses, such as room and board, travel, and optional equipment.
Amounts received as payments for teaching, research, or other services required as a condition for receiving the scholarship or fellowship grant. However, you don't need to include in gross income any amounts you receive for services that are required by the National Health Service Corps Scholarship Program, the Armed Forces Health Professions Scholarship and Financial Assistance Program, or a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college.
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WPI CSSA关于TA/RA 收税的科普贴:
TA/RA is not scholarship so it is NOT tax free.
Reference (related documents): WPI TAX Workshop on March Xth. See updated information in International House.
Publication No. 519, 520, 901, IRB (Internal Revenue Bullitine).
Written in the treaty (artical 20), for students there are three items
under tax exemption. They are: 1. payments received from aboard; 2.
grants, fellowship and scholarship from tax exemption institution; 3. first
$5,000 personal income per taxable year.
The question boils down to if RA/TA belongs to scholarship/fellowhsip/grants
or payment for services (personal income). According to page 2 of
Pub 520, the answer is: RA/TA is payment for service, even as partial
requirement for a degree. (Term "payment for service" is defined in this
page). So, RA/TA holders will enjoy tax exemption on the first $5,000 per
tax year.. 1point 3acres
To claim this $5,000 tax exemption, go to Payroll office and file certain
IRS forms (which are available at Payroll office) at the begining of each-baidu 1point3acres
tax year (Feb.) so that no income tax will be withheld for the first $5,000
per tax year. Or you can wait until the tax season and get it back through
tax returns (which means you will lose some interest income).