Tax Information

Tax Information 

Tax Implications for Postdoctoral Scholars 
Per IRS regulations, the value of GW’s contributions for GW benefits for Scholars and their eligible dependents is taxable and processed as imputed income to the Scholar. Imputed income means you pay taxes on the cost or value of the benefits. Imputed income will be reported annually on your 1099. GW does not withhold this tax. GW is not legally required to issue a 1099-MISC, but scholars are still required to file. 
It is strongly recommended that postdoctoral scholars consult the IRS and/or a tax professional to understand the tax implications. The National Postdoc Association also provides an Overview of Tax Issues for Postdocs.
Postdoctoral scholars funded by NIH T32 awards may contact the postdocsupportgwu [dot] edu (postdocsupport[at]gwu[dot]edu) for a suggested letter template regarding IRS self-employment tax (please note that you will probably only need the template if you receive a letter from the IRS asking you to explain why you are not liable for self-employment tax for the income you made from the T32 that was reported on the 1099-MISC; the IRS does not always send this letter).
The IRS requires estimated payment of income tax each quarter, since it is not deducted from a stipend check.
Your state might also require quarterly payments (DC – MD – VA).

General Tax Information for International Postdoctoral Fellows
 

We can’t give accounting or tax advice, but here are some GW resources where you can find additional information:
Taxation of Scholarships, Fellowships & Stipends
Taxation of Wages for U.S. Citizens and Residents
Tax Implications and Reporting Requirements of Payments to U.S. Citizens, Permanent Residents or Resident Aliens.