Graduate Assistantship Updates
Special Projects GAs
The Office of Graduate Studies received 47 proposals for Special Projects GAs for the 2012-13 academic year. Proposals were received from academic programs within all the colleges, Academic Services and Information Technology, Faculty Teaching and Learning Center, Student Academic Success Center, Student Services, and the Office of the Vice Provost for Health. Twenty-two proposals were approved to receive a GA, with two of those as half-time positions and the rest full time positions.
GA Positions and IRS Tax Rules
Early in the winter semester, the university community was notified of updated Graduate Assistantship Rules for 2012-13. The primary “Rules” update was to inform departments with GAs of certain Internal Revenue Service regulations whereby the GA tuition waiver could possibly be considered as taxable income, depending on the nature of the work the GA performs. The Rule states:
In order to be in compliance with the Internal Revenue Service definition of the tuition reduction exemption for Graduate Assistants (GA) all job responsibilities for GAs must include a significant instructional or research component. If the GA responsibilities are non-instructional or non-research then the tuition remission and stipend received by the student is subject to Federal, State, and Local withholding tax under I.R.C. § 117(d). Please clearly identify the significant instructional or research component when submitting the GA Job Descriptions.
Hiring departments should submit their job descriptions to the Office of Graduate Studies to be reviewed to ensure compliance with the IRS code. Descriptions can be emailed to Irene Fountain at firstname.lastname@example.org or to the department email address email@example.com.
The graduate assistant appointment form was also updated for AY 2012-13 so that the appointment may be designated as “instructional,” “research,” or “other.”
Page last modified May 18, 2012