The Financial Policy Office (FPO) is pleased to announce the publication of a new financial policy, Fellowship Payments and Reimbursements for Students and Non-employee Postdocs/Fellows. The FPO developed the policy in response to several departments' requests for assistance around taxation of fellowships paid to students and non-employee postdocs.  The policy provides guidance on when travel and other expenses of students/postdocs/fellows can be reimbursed without tax implications, and when these payments must be treated as gross income to the recipient.  This policy was created through a highly collaborative process with partners in the schools, Strategic Procurement, Tax Reporting, the Office of General Counsel, and the Office for Sponsored Programs.  

A PDF version of the policy, along with the presentation slides of Andrea Sexton regarding this document are attached. The policy was effective as of 1/1/2015