| Fellow | Trainee | Research Assistant | Project Assistant | Teaching Assistant | |
|---|---|---|---|---|---|
| Subject to State and Federal Income Taxes | yes1 | yes1 | yes | yes | yes |
| Withholding | no2 | no2 | yes | yes | yes |
| Subject to FICA Tax | no | no | no3 | no3 | no3 |
| W2 | no4 | no4 | yes | yes | yes |
| Health Insurance (if at least 33.33% time appointment or an equivalent*) | yes | yes | yes | yes | yes |
| Remission of nonresident portion of tuition (if at least 33.33% time appointment or an equivalent*) | yes | no | yes, unless student is enrolled in a service-based pricing program5 | yes, unless student is enrolled in a service-based pricing program5 | yes, unless student is enrolled in a service-based pricing program5 |
| Remission of resident portion of tuition (if at least 33.33% time appointment or an equivalent*) | no | no | yes6, unless student is enrolled in a service-based pricing program5 | yes6, unless student is enrolled in a service-based pricing program5 | yes6, unless student is enrolled in a service-based pricing program5 |
| Vacation | no | varies | yes | yes | no |
| Sick Leave | no | varies | yes | yes | yes |
1 May deduct tuition, fees, and books from stipends when calculating taxable income.
2 Except international students. See your payroll coordinator.
3 Half-time enrollment is required for exemption.
4 The university provides fellows and trainees a summary of stipend payments each January.
5 Graduate students enrolled in service-based pricing programs, such as online and accelerated programs, are ineligible to receive tuition remission. See a list of UW–Madison academic programs with service-based pricing (NetID login required).
6 Does not include segregated fees which are the responsibility of the student.
*This information is intended as a guideline and specific benefits eligibility should be reviewed at: https://www.wisconsin.edu/ohrwd/admin/download/eligibilitydecisiontable.pdf.