What are the tax considerations for postdocs?

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 [email protected] 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 fellowship check
• Your state might also require quarterly payments (DC – MD – VA)
• 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