Stipends are taxable as earned income. They are subject to withholding and reportable to the IRS. Income tax withholding on the taxable amount is based on appropriate tax withholding forms, Forms W-4 and VA-4.

U.S. Citizens and Resident Aliens: Graduate Assistants and Graduate Teaching Fellows are exempt from paying the social security tax if they are enrolled at least half-time per Internal Revenue Procedure 2005-11.

nternational Students: All international students must meet with the Tax Compliance Manager within 3 days of beginning their assignment. This individual will assist students in completing the tax withholding forms, Forms W-4 and VA-4, and verifying work authorization on Form I-9. Students will need to bring passport, visa, Form I-94, Form I-20, Form I-9 documents and social security cards with them to this meeting. Please call 540-831-7020 to set up an appointment.

International Graduate Assistants and Graduate Teaching Fellows are exempt from the social security tax withholding if they are on an F, J, M or Q visa and have not been in the United States for more than five calendar years. Those students who are not on an F, J, M or Q visa or who have been in the United States for more than five calendar years should read the section under "U.S. Citizens and Resident Aliens" to determine if they are exempt from the social security tax.