|Fellow||Trainee||Research Assistant||Project Assistant||Teaching Assistant|
|Subject to State and Federal Income Taxes||yes1||yes1||yes||yes||yes|
|Subject to FICA Tax||no||no||no3||no3||no3|
|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||yes||yes|
|Remission of resident portion of tuition (if at least 33.33% time appointment or an equivalent*)||no||no||yes5||yes5||yes5|
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 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.