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| Income Tax, Social Security and Medicare Deductions |
| Income Tax: IRTA Postdoctoral Fellowships are subject to federal, state, and local income taxes. Postdoctoral Fellows may be required to file quarterly estimated federal and state income tax returns since NIH does not withhold taxes from stipends. For Postdoctoral Fellows who are paid more that $600 in a calendar year, the NIH will file Form IRS 1099-G, Statement for Recipients of Certain Government Payments, or form IRS 1042-S, Foreign Person's U.S. Source Income Subject to Withholding (for resident aliens). Interpretation and implementation of the tax laws are the domain of the IRS and the courts. Postdoctoral Fellows should consult their local IRS office about the applicability of the current tax code to their own situations, and for information about tax code changes, taxability of fellowship stipends, and the proper steps to be taken regarding their tax obligations. |
| Social Security/Medicare: IRTA Postdoctoral Fellowships are considered awards for training and neither Social Security nor Medicare are deducted from stipends. Definitive determinations regarding Social Security obligations and coverage must be made by the Internal Revenue Service. Nevertheless, it is the opinion of the NIH Legal Advisor that Postdoctoral Fellows are not considered self-employed for purposes of Social Security Act coverage, and therefore need not make Social Security or Medicare payments on their own behalf. |
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