Graduate Student Payments
and Tax Information

Graduate Student Appointment Definitions

Graduate Fellowship Appointments: Graduate fellowships are appointments provided to full-time enrolled graduate students pursuing a doctoral or other terminal degree. These appointments offer financial support without any expectation of service in return. Fellowships are awarded based on academic achievement and may be funded internally or by various external organizations. Some fellowships may involve specific duties related to teaching or research, but the primary focus is on supporting the student's academic and professional development. This appointment type should not be used once a student is assigned to a faculty advisor (where there is an expectation of service) unless the funding source explicitly indicates the appointment must be classified as a fellowship.

Graduate Research Assistantship Appointments: Graduate research assistantships provide employment opportunities and income for graduate students engaged in academic studies, research, or scholarly activities. A faculty advisor hires research assistants to assist with research projects and may receive a salary and tuition support. These positions offer valuable hands-on experience and are classified as having an employee/employer relationship.

Graduate Teaching Assistantship Appointments: Graduate teaching assistantships involve teaching or instructional duties and provide employment opportunities and income for graduate students. Teaching assistants are hired to assist with teaching, grading, or other instructional tasks. They receive a salary and may receive tuition support. These positions offer teaching experience and professional development opportunities and are classified as having an employee/employer relationship.

Graduate Assistantship Appointments: Graduate assistantships may involve duties of a Research Assistant and/or a Teaching Assistant as described above. They receive a salary and may receive tuition support. These positions are classified as having an employee/employer relationship.

Graduate Student Instructors of Record: Graduate student instructors of record are employed to teach and manage instructional tasks for specific courses. They receive compensation and tuition support. These opportunities are competitive and offer teaching experience and professional development. They are classified as having an employee/employer relationship.

Information about managing your graduate student payments can be found below. A link to your payment history can be found here.

Webinars organized by the Controllers office are available here.

Payment and Tax Information for Graduate Assistants, Research Assistants, Teaching Assistants, and Instructors of Record

General Tax Implications

For U.S. citizens, U.S. Permanent Residents, and Resident Aliens for U.S. Tax Purposes, graduate assistants, research assistants, teaching assistants, and instructor of record salaries will have taxes withheld at the time of payment based on the Form W-4, and then the taxes and income are reported to the IRS by Rice. The salary will be included on Form W-2, which is provided in January each year to report the previous year’s income. For Nonresident Aliens, for U.S. Tax Purposes, the salary will have taxes withheld at the time of payment unless a treaty benefit is available and claimed by the student. The salary and tax withholding will be included on Form W-2 for students not claiming a tax treaty or income exceeding a treaty limit. Form 1042-S will report any income exempt from U.S. withholding under a tax treaty.

Federal Form I-9 Work Authorization

Federal Form I-9:

• The Federal Form I-9 requires documents to substantiate identity and U.S. employment eligibility.
• The following link directs you to the USCIS website, where you can view acceptable documents.
• You may present one original document from List A or a combination of one original document from List B and one original document from List C: I-9 List of Acceptable Documents (click on List A, B, and C documents to view).
• Some individuals who present a List A document, such as certain nonimmigrant students and exchange visitors, must present additional documentation in order to prove their work authorization in the U.S. as described here: https://www.uscis.gov/i-9-central/form-i-9-acceptable-documents/combination-documents

E-Verify:

Rice University participates in the E-Verify program for all new employees, including faculty, staff, and students.
Rice will provide the federal government with the employee's Federal Form I-9 information to confirm that the employee is authorized to work in the U.S.
If E-Verify cannot confirm that an individual is authorized to work, Rice is required to give the employee written instructions and an opportunity to contact the Department of Homeland Security (DHS) or the Social Security Administration (SSA) so they can begin to resolve the issue before Rice can take any action against the employee, including terminating employment.

Notes:

You will receive a separate email from Guardian Lawlogix (from the originating email address DoNotReply@www.perfectcompliance.com) with instructions to complete Section 1 of the Federal Form I-9 electronically. You are required to complete Section 1 of the Federal Form I-9 on or before your first day of employment.
In order to complete Section 2 of the Federal Form I-9, you must present original, unexpired document(s) that show your identity and employment authorization to the Human Resources Office.

• You may not begin to work until Section 1 is completed.
• You have three (3) business days from your start date to complete Section 2.

If you will not be on campus on or before your hire date, please email people@rice.edu. The HR Service Center will provide further instructions or guidance.

• If E-Verify cannot confirm that an individual is authorized to work, Rice is required to give the employee written instructions and an opportunity to contact the Department of Homeland Security (DHS) or the Social Security Administration (SSA) so they can begin to resolve the issue before Rice can take any action against the employee, including terminating employment.

The Human Resources Office is located on the 3rd floor of the Cambridge Office Building (COB), just inside campus entrance #3 at the intersection of Main St. and Cambridge St. (https://www.rice.edu/campus-maps). The walk-in hours are 9:00 am to 4:00 pm, Monday through Friday (excluding holidays and university recess).

Enroll in Direct Deposit

Please use this task to enroll in Direct Deposit.

• You will need valid banking information to complete this task.
• You will have the opportunity to set up multiple accounts and specify exact amounts or percentages for direct deposit per account.
• Elections are required before your first scheduled pay. Pay schedules are available at https://controller.rice.edu/payroll-schedules.
• If you do not enroll in direct deposit at least two days before your first payday, you understand that Payroll will enroll you in the payroll card program and have read the Payroll Card Disclosure. Additionally, you understand that Payroll will assign you a payroll card and mail it to your mailing address.
• Click the link here to open a new window to payment methods.
• Once you are in Payment Methods within iO, select "Worker" in the dropdown under "Payroll Relationship."

Personal Details

Please use this task to verify or update your Personal Details as indicated below. The link below will direct you to the self-service tool to update any required information.

Please verify the following are correct:

First and Last Name
National Identifier (Social Security Number)
Biographical Information (Date of Birth)
Identification as a Protected Veteran|
Identification of a disability

Link to Employee's Personal Details (when finished, close that window to return here)

Complete Tax Withholding (Form W-4)

Please use this task to complete your Tax Withholding. The link below will direct you to the self-service tool to update any required information.

If no W-4 form is completed, you will be taxed at the highest single rate for federal withholding.

Link to Tax Withholding Self-Service page (when finished, close that window to return here)

If you need assistance with completing your tax withholding, please refer to the job aid and / or video.

NOTE: Foreign nationals will receive an email from payroll@rice.edu with login credentials so individuals can provide immigration and travel history through the Foreign National Information System (FNIS). This information enables the Payroll Office to determine tax status and comply with U.S. withholding and reporting requirements.

If you are a Resident Alien for U.S. Tax Purposes, you can complete the tax withholding task.
If you are a Nonresident Alien for U.S. Tax Purposes, you can complete the tax withholding task; however, you must complete the form based on the following IRS requirements:

• You cannot claim exemption from federal income tax. In the tax withholding task, the Exempt from Federal Income Tax drop-down must be No.
• You must request withholding as if you’re single, regardless of your actual marital or filing status. In the tax withholding task, the filing status must be Single or Married, filing separately.
• You cannot claim the child credit or credit for other dependents. In the tax withholding task, the Qualifying Dependents Amount, Other Dependents Amount, and Total Dependents Amounts must be the default ($0).

If you are unsure of your tax status, please hold off on completing the tax withholding task until you submit your FNIS information and Payroll has shared your tax residency reports with you through FNIS.

Contact Information

Please use this task to verify or add your Contact Information. The link below will direct you to the self-service tool to update any required information.

Please verify or add the following :

Personal Phone Details
Personal Email Details
Address Details

• For home addresses outside of the US, use address type "International Home Address."
• Benefits-eligible employees located outside of the US should contact benefits@rice.edu for additional guidance

Please Note: There are state / local tax withholding implications, so make sure your address(es) are correct to ensure appropriate taxes are deducted from your pay. More information is provided in iO, where you update addresses. Navigate in iO to Me > Quick Actions > Contact Info >+Add Address > scroll down to Primary check box and hover over the ? icon.

Link to employee contact page (when finished, close that window to return here)

Time Reporting for Hourly Workers

Starting on the first day of employment, you need to report time using iO’s Web Clock and / or Time Card in accordance with Rice Policy 415.

This is to ensure you are paid timely and accurately. For more information on how to enter time, please refer to the Entering Time Using Web Clock QRG, Time Card Entry and Edit for Employees Job Aid , and iO Time Reporting webpage for additional resources.

Please note: you will not have access to Web Clock and Time Card until your second day, so please keep track of your hours so you can report them on your Time Card.

Family and Emergency Contacts

Please follow the link below to add or update your Family and Emergency Contacts.

Note: For benefits-eligible employees, your Family and Emergency Contacts will also appear in your "Before You Enroll" self-service page within the Benefits module.

Link to Update Family and Emergency Contacts (close that window when finished to return here)

Student Worker - Pay Information

Pay Schedule

Student workers are paid on the Bi-weekly (BW) payroll schedule
Pays on every other Friday – which is the Friday following the end of the 2-week pay period
26 pays in a calendar year
Pay schedules are available at (https://controller.rice.edu/payroll-schedules)

Payslips

Your payslips will be available to you through iO so you can view your pay, taxes, and deductions each pay period.
To view job aid for payslips navigation instructions, click here
To Navigate to payslips, click here.

Graduate RA/TA - Where to Go for Help

Check-in with your Student HCM Contact:

Architecture: Kristina Kennedy, knk2@rice.edu

Engineering: Asia Donald, ad90@rice.edu

Humanities: Heather Holley, hch6@rice.edu

Jones Graduate School: Ph.D. Students: Melinda Peña, mep5@rice.edu; MBA Students: Rebeca Reyes, prr2@rice.edu

Social Sciences: Corina Gonzalez, ck27@rice.edu

Natural Sciences: Dominique Oumar, do18@rice.edu

Shepherd’s School: Susie Schoepf, schoepfs@rice.edu

Institute of Biosciences and Bioengineering (IBB): Jing Jin, jj29@rice.edu

Applied Physics Graduate Program: Laura Livingston, ll55@rice.edu

Useful Links

Current Student Semester Start Checklist - https://graduate.rice.edu/student-semester-start-checklist

Graduate Student Overview & New Student Checklist - https://graduate.rice.edu/admissions/after-admission

Graduate Student Payment Checklist - https://rice.app.box.com/s/m7kc8xm21tthrbnep3fn5nda8yomwolp

Graduate Student Pay Report: https://emdz.fa.us2.oraclecloud.com/analytics/saw.dll?Portal&PortalPath=%2Fshared%2FCustom%2FimagineOne%20Data%20and%20Analytics%2FHCM%2FPayroll%2FGrad%20Student%20Pay%20Report%20-%20Students%2FGraduate%20Student%20Pay%20Report

Payroll ID Verification Acknowledgement

This acknowledgment form will serve as notification of the legal name and Social Security number as issued by the Social Security Administration

The Federal government requires Rice University to report employee information to the Social Security Administration (SSA) and Internal Revenue Service (IRS). Both governmental agencies use the Social Security number as the primary number for reporting purposes.

The employee's first name, middle name, last name, and Social Security number that appears on the employee’s Personal Details self-service page will be the official name used by Rice University and will appear on the paycheck stubs and W-2 forms. The employee's name and Social Security number are also verified through the Social Security Administration’s employer verification process. To complete this verification process, Human Resources will need the employee’s Social Security number and the legal name as it appears on the Social Security card. This acknowledgment form will serve as notification of the verification of the employee’s name and Social Security number through the Social Security Administration.

Employees who have never applied for a Social Security card and do not have a number assigned to them will need to complete an application form requesting a card and number from the Social Security Office within 30 days of employment. Information regarding Social Security applications and office locations may be obtained from the Social Security Administration’s website at www.ssa.gov.

Individuals from foreign countries should consult with the Office of International Student and Scholars (OISS) prior to applying for a Social Security number with the Social Security Administration. Please visit the OISS website for more information at https://oiss.rice.edu/.

Upon receipt of the Social Security card, the employee will need to return to the Human Resources Office and provide the Social Security number and the legal name as it appears on the card.

Workers' Compensation Insurance

Rice University has Workers’ Compensation Insurance coverage with Travelers Insurance to protect you in the event you are injured at work. You can obtain more information about your Workers’ Compensation rights from the Texas Department of Insurance, Division of Workers’ Compensation (http://www.tdi.texas.gov/wc/index.html) or by calling 1-800-252-7031.

La Universidad de Rice tiene cobertura de compensación para trabajadores que sufran lesiones o heridas en el trabajo con la compañía de seguros Traveler’s. Usted puede conseguir más información sobre su derecho a recibir compensación por lesiones o heridas en el trabajo en cualquier oficina de la Comisión de Compensación de Texas para los Trabajadores (Texas Department of Insurance, Division of Workers’ Compensation) en la página de internet http://www.tdi.texas.gov/wc/index.html o puede llamar al 1-800-252-7031.

Tax Status of University Scholarships, Fellowships, Grants, and Stipends

Please review the resources available here:

https://graduate.rice.edu/tax-status-scholarships-fellowships-grants-and-stipends

Graduate Student Payment Checklist

Please review the resources available here.

Payment and Tax Information for Graduate Fellows

General Tax Implications

For U.S. citizens, U.S. Permanent Residents, and Resident Aliens for U.S. Tax Purposes, fellowships do not have tax taken out at the time of payment and will not be reported on a W-2 form. Students are responsible for determining if any of the fellowship is taxable under IRS guidance. If any portion of the fellowship is taxable, students may need to make estimated tax payments, report this income on their individual tax returns, and keep supporting records. Please visit the IRS website for more information. For Nonresident Aliens for U.S. Tax Purposes, the fellowship is reported on Form 1042-S and will have 14% tax withheld for students in the U.S. on an F, J, M, or Q visa or 30% tax withheld for others unless a treaty benefit is available and claimed by the student. Form 1042-S will also report any income exempt from U.S. withholding under a tax treaty. These forms are provided in March each year to report the previous year’s income. Please visit the IRS website for more information.

Payment Instructions

This Journeys task is available in iO to add your Payment Information and W-9 (US Citizens) or W-8BEN (Foreign Nationals) forms. This task needs to be completed to ensure that your fellowship payment is paid in a timely fashion.

Download and fill out both the attached payment information and W-9 (US Citizens) or W-8BEN forms (Foreign Nationals).
Upon completing the forms, save them with your name in the filename.
Attach the completed forms in the Drag and Drop section of this task. If Drag and Drop does not work, use the "+" key to attach the documents manually.
This task can be completed as soon as you obtain a US bank account. Tasks can be completed even if marked as overdue.
If you later need to change this information, please submit a work ticket in iO.

Additional Pay Information

Getting Paid

Payments are made by direct deposit only. They cannot be split into multiple accounts.
Payments are made semi-monthly from Procure to Pay (P2P). Remittance emails can be expected 2 business days prior to payment. Pay dates falling on a weekend or holiday will have payments made for the business day before.
Payslips are unavailable, but recipients are notified by email when a payment is issued. Your Student HCM Initiator can assist with providing a certified letter or schedule of past payments for other purposes if needed.

Making Changes

Any changes to address or bank account can be submitted via an HR/Finance Help Desk ticket in iO. Select the category of Procure to Pay > 8. Grad Fellow Payment Questions and provide specific details.

Additional Tax Information

Taxes

• Generally, fellowship payments will not have taxes withheld. Payments will be reported at calendar year-end on a 1099 (US citizens) or 1042-S (foreign nationals, depending on status).
• Foreign nationals will receive an email from payroll@rice.edu with login credentials so individuals can provide immigration and travel history through the Foreign National Information System (FNIS). This information enables the Payroll Office to determine tax status and comply with U.S. withholding and reporting requirements. Payroll administers this system, but withholdings can apply to all payments made to a student, including from Procure to Pay (P2P). Withholdings are typically 14%.
• 1099 – Sent by mail by the end of January. Fellows can expect to receive it in early February. There is not an option to provide it electronically.
• 1042-S – Provided electronically via FNIS by March 15. Must opt in.

Grad Fellows - Where to Go for Help

Check-in with your Student HCM Contact:

Architecture: Kristina Kennedy, knk2@rice.edu

Engineering: Asia Donald, ad90@rice.edu

Humanities: Heather Holley, hch6@rice.edu

Jones Graduate School: PHD Students: Melinda Peña, mep5@rice.edu; MBA Students: Rebeca Reyes, prr2@rice.edu

Social Sciences: Corina Gonzalez, ck27@rice.edu

Natural Sciences: Dominique Oumar, do18@rice.edu

Shepherd’s School: Susie Schoepf, schoepfs@rice.edu

Institute of Biosciences and Bioengineering (IBB): Jing Jin, jj29@rice.edu

Applied Physics Graduate Program: Laura Livingston, ll55@rice.edu

Where to go for help

Department graduate administrator – Summary of payments and certified letters for employment verification. Questions on continuation of pay from a particular assignment (fellow, RA, TA)
suppliers@rice.edu – Tax forms and reporting.

Useful Links

IRS Guidance – Page 5 - https://www.irs.gov/pub/irs-pdf/p970.pdf
Current Student Semester Start Checklist - https://graduate.rice.edu/student-semester-start-checklist
Graduate Student Overview & New Student Checklist - https://graduate.rice.edu/admissions/after-admission
Graduate Student Fellow Payments section for payment schedule and other reference documents - https://controller.rice.edu/payment-processing

Graduate Student Payment Checklist -https://rice.app.box.com/s/m7kc8xm21tthrbnep3fn5nda8yomwolp
Graduate Student Pay Report: https://emdz.fa.us2.oraclecloud.com/analytics/saw.dll?Portal&PortalPath=%2Fshared%2FCustom%2FimagineOne%20Data%20and%20Analytics%2FHCM%2FPayroll%2FGrad%20Student%20Pay%20Report%20-%20Students%2FGraduate%20Student%20Pay%20Report

Personal Details

Please use this task to verify or update your Personal Details as indicated below. The link below will direct you to the self-service tool to update any required information.

Please verify the following are correct:

First and Last Name
National Identifier (Social Security Number)
Biographical Information (Date of Birth)
Identification as a Protected Veteran
Identification of a disability

Link to Employee's Personal Details (when finished, close that window to return here)

Contact Information

Please use this task to verify or add your Contact Information. The link below will direct you to the self-service tool to update any required information.

Please verify or add the following :

Personal Phone Details
Personal Email Details
Address Details

• For home addresses outside of the US, use address type "International Home Address."
• Benefits-eligible employees located outside of the US should contact benefits@rice.edu for additional guidance

Link to the employee contact page

Family and Emergency Contacts

Please follow the link below to add or update your Family and Emergency Contacts.

Note: For benefits-eligible employees, your Family and Emergency Contacts will also appear in your "Before You Enroll" self-service page within the Benefits module.

Link to Update Family and Emergency Contacts

Tax Status of University Scholarships, Fellowships, Grants, and Stipends

Please review the resources available here:

https://graduate.rice.edu/tax-status-scholarships-fellowships-grants-and-stipends

Graduate Student Payment Checklist

Please review the resources available here (note fellow information begins on page 3).

Updated August 2023