Tax laws change every year and in unpredictable ways, at both the federal and state/local level. Students receiving any financial aid, including assistantships and fellowships, fee waivers, and other support, should consult a qualified tax liability tax advisor. The Internal Revenue Service offers guidelines for tax responsibility for fellowship and other stipend awards under the topics “Scholarships, Fellowship Grants, Grants, and Tuition Reductions” (for U.S. citizen students) and under the topic “Taxation of Non-resident Aliens” (for non-U.S. citizen students). The Graduate School is not authorized to provide tax advice.