Stipends

For Non-Service Stipends paid to degree seeking students use GMS Spend Category S0189:

Stipend recipients who are U.S. Citizens or permanent residents will not receive a tax form from the University. However, unless the stipend is used to pay for tuition, books, fees, supplies, and equipment required of all students in the recipient’s courses, then, the stipend is taxable income. Additionally, to ensure compliance the IRS may audit the University to examine stipend award documentation.

Please use the following tax language in your Non-Service Stipend award letter or e-mail:

This stipend does not have a service obligation. Under current U.S. Tax Laws, a non-service stipend is considered a “non-qualified scholarship” provided for educational expenses. Georgetown University does not report non-service stipends as taxable income for U.S. citizens or permanent residents. All non-service stipend recipients must register as a “Supplier Payee” with the University. Please refer to the Supplier Setup web site for instructions. 

International students should note that this payment will be subject to any mandatory tax withholding, generally 14% or 30%, unless there is a treaty benefit available to the recipient and the required paperwork is completed before the payment is issued. ​​If you are a Non-U.S. Person for tax purposes and you believe you qualify under treaty benefits​, please refer to this link: https://financialaffairs.georgetown.edu/nratax/​ and  contact the Tax Department if you questions. 

You may find this site helpful: https://www.irs.gov/taxtopics/tc421.html. The Tax Department encourages all stipend recipients to consult with their personal tax advisor concerning any income reporting requirements.

For certain Non-Service Stipends requiring tax reporting, these stipends are paid to one of the following Spend Categories:

  • Oth Op Exp – Non-service Stipend (taxable) (S0190)
  • Oth Op Exp – Non-service Stipend (taxable) No IDC (S0750)
  • Services – Patient Stipends – IDC (S0895)
  • Services – Patient Stipends – No IDC (S0896)
  • Services – Stipends (S0260)

Please use the following tax language in your Non-Service Stipend award letter or e-mail:

This stipend represents taxable income to you and will be reported to the relevant taxing authorities. If you are a U.S. Citizen or permanent resident, Georgetown University will not deduct any amounts from this payment or otherwise withhold any amounts on your behalf. Non-U.S. individuals should note that this payment will be subject to any mandatory tax withholding, generally 14% or 30%, unless there is a treaty benefit available to the recipient and the required paperwork is completed before the payment is issued. All non-service stipend recipients must register as a “Supplier Payee” with the University. Please refer to the following site for instructions: Supplier Setup web site. Once you have your SUP number (SUP XXXXXXX), if you believe you qualify under treaty benefits, please refer to this link:  https://financialaffairs.georgetown.edu/nratax/​ and  contact the Tax Department if you questions.  The Tax Department encourages stipend recipients to consult with their personal tax advisor concerning any income reporting requirements.

Stipends that have a service requirement are paid through Payroll Services and receive a Form W-2 and/or Form 1042-S.