As far as state gift and federal funds permit, it is the policy of the College to provide financial assistance whenever possible.

A. Graduate Assistantships

Research Assistantships (RA) are available to graduate students on a competitive basis. Please see section IV or further information.

B. Nurse Fellowships (NRSAs) for Doctoral Students

National Research Service Awards (nurse fellowships) are available on a competitive basis to individual registered nurses with active licenses for predoctoral research training in specified areas of nursing and in the biomedical and behavioral fields important to nursing. Students enrolled in the PhD program who are U.S. citizens are strongly encouraged to submit a proposal by the end of Year 3 for “Undergraduate to PhD” students or by the end of Year 2 for “Master’s to PhD” students. Applicants for predoctoral study must have a baccalaureate and/or a master’s degree in nursing. Predoctoral stipends are available. Recipients of fellowships must agree to engage in research, teaching, or a combination of both, after completion of their studies under the award, equivalent to one month of service for each month of support more than 12 months. This simply means you will continue to be productive after the award; there is no commitment/payback to the College of Nursing.

C. Tax Information (subject to modification by direction of university officials)

1. The University is required by law to withhold federal and state income tax on salaries, wages,and other compensations paid. The tax is regularly deducted from payments made to graduate assistants, research assistants, research associates, research technicians, and the like.
   • Tax is withheld from payments to all research assistant appointments and postdoctoral fellows on grants and contracts. Tax is withheld from payments to all new appointments as research assistants and postdoctoral fellows. Tax is withheld from payments to all University-supported research assistants and postdoctoral fellows.
   • Amounts paid as scholarships, traineeships, or fellowships used for tuition and related expenses and not as payment for teaching, research, or other services rendered by the recipient are exempt from the withholding of taxes unless the recipient is a nonresident alien. Then special percentage withholding (currently 14 percent) must be deducted, unless there is a tax treaty with the home country with articles pertaining to fellowships. Such amounts are also excluded from Federal Form W-2.
   • Scholarship or fellowship grants are not tax exempt to the extent such payments are for teaching, research, or other services that must be performed by the students as a condition for receiving the qualified scholarship.
2. The category definition FT5200: Fellow, scholar, trainee will be used for nursing students pursuing progress as candidates for undergraduate or graduate degrees.
3. Each individual taxpayer bears the responsibility for filing appropriate income tax reports.
4. Letter:
   • All students who are in good standing on the PhD objective are required, as an integral part of their graduate training, to participate regularly in the research and service activities of the department. This participation requirement applies to all such students whether on support or not and regardless of the source of support, if any. Consequently, students on assistantship appointments may choose to seek refund of withholding on these payments but should understand that the Internal Revenue Service makes the determination about the validity of any such claim and that interpretation of applicable tax codes may vary among tax districts. At the request of an individual student, the College will provide a standard letter that (a) indicates the sources and amounts of payments the student has received and (b) describes the participation requirement for graduate students on the PhD objective. The letter covers matters of record and fact. Faculty and staff members in the College cannot – indeed are not permitted – to give tax advice to any individual student or to any group of students, or to offer any assurances about the taxability of payments from any particular source or for any particular purpose.

NOTE: As each individual case is unique and tax laws change, please contact the University of Iowa Payroll Department at 319-335-2381 as well as your personal tax consultant regarding specific questions and clarification.