Graduate Research or Teaching Assistantships are compensated appointments to students who perform research or teaching services, or assist others in the performance of these services, that is relevant to the students’ academic goals. Compensation may include salary, tuition remission, or both. 

Scholarships are payments, based on merit, need, talent, or other criterion, granted to students for the pursuit of academic studies. The account code to use for this type of payment is 6105.

Fellowships are one-time (non-recurring) financed research posts of a non-employment nature that typically provide both funding and facilities. The account code to use for this type of payment is 6221 and it MUST be used with an org with an "FA" program code.

Fellowships and scholarships differ from assistantships in that the only requirement for payment, if any, is that the individual enrolls per program requirements, makes satisfactory progress, and/or completes the program. The key consideration is whether the university retained the right to control the details of performance or instead gave up that right. These payments also differ from tuition and fee waivers in that we leave the payment’s specific use to the discretion of the award recipient.

In situations where a student employee may warrant a one-time tuition waiver, consider covering that specific expense as a direct payment on the student’s account through the Office of the Bursar.

When requesting fellowship payments, please submit the following documents to the Office of Finance & Accounting:

The award letter must include verbiage stating the purpose of the fellowship, amount of the fellowship, beginning/ending dates and schedule (weekly, biweekly, monthly, etc.). Please refer to the template on the Graduate School website. Information regarding taxes should also be included in the award letter to the recipient.

The Internal Revenue Service (IRS), the U.S. government tax authority, requires University of Alaska to collect information from all non-U.S. citizens and non-permanent resident aliens to determine the appropriate rate of tax withholding and reporting for any payments that may we make to such individuals. An online system called GLACIER Online Tax Compliance System makes this determination through input the recipient provides. If the recipient is in one of these categories, OFA will direct them to enroll in the online system by email. Payments will not begin until enrollment is complete.

Forward your complete request packet to Accounts Payable, uaf-ofa-ap@alaska.edu, attention Brittany Hoch, at the Office of Finance & Accounting for processing after you enter a DP01-type general encumbrance into Banner.

For further information or questions regarding fellowships please contact Brittany Hoch, ext.6119, bdhoch@alaska.edu.

Tax FAQ's

What scholarship or fellowship payments are we talking about?

Is a 1099-MISC form ever issued for wages earned?

Is a 1099-MISC form ever issued to report scholarship or fellowship income?

Are the rules different if the student is a nonresident alien for tax puposes?

Is a student still required to report this income on their tax return?

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