Graduate Assistant Fee Waiver Taxation
In October of 2010, the Internal Revenue Service issued guidance clarifying the federal
income tax treatment of graduate tuition waivers provided by educational institutions.
As a result, graduate fee waivers provided to graduate assistants will be subject
to Federal Income Taxation. Graduate fee waivers provided to Graduate Teaching Assistants
and Graduate Research Assistants are exempt from taxation under IRS Code Section 117(d).