Student Fellowship/Internship Payments

Financial Matters

Bates offers a number of student fellowship and internship opportunities that help students develop the skills and background needed to undertake ambitious research projects and explore career fields beyond the classroom instruction.

Bates student fellowship and internship grants provide opportunities for academic enrichment, service learning, career discovery, and academically enhancing employment.  Payments in support of student research and career exploration can take the form of internship payments, payments for wages, or payments for expenses.

Fellowship and Internship Payments

Fellowship and Internship payment requests are submitted to Payroll using Student Personnel Actions. The Personnel Action is submitted via Garnet Gateway.

Grants and awards are considered fellowship or internship payments for tax purposes if the primary purpose of the payment is to further the academic work or research training of the student, and the research project is specifically tailored to the student’s individual training, thesis work or other individual academic pursuits.

If you need to submit a Student Personnel Action but do not see the Personnel Actions option please contact the Student Employment Office at

Student Fellowship/Internship Tax Considerations

US Citizens and US Lawful Permanent Residents

Fellowship and internship recipients will not receive any additional tax reporting notices from the College and the College is not required to report fellowship and internship payments to the IRS on either Form 1099 or Form W-2.  However, fellowship and internship payments are generally includable in gross income for federal income tax purposes; it is the recipient’s responsibility to report taxable non-qualified scholarship, fellowship, and internship payments to the IRS on his/her personal income tax forms.

International Students

The College is required by US tax law to withhold federal income tax and state income tax from fellowship and internship payments to students who are nonresidents for US tax purposes, unless the recipient can claim an exemption provided by a US tax treaty. International Students must complete a Tax Status Analysis each calendar year to determine their eligibility for a tax treaty exemption, and the rate of federal income tax withholding.  Annually in January, the College reports taxable scholarship, fellowship, and internship income and tax withholding for the previous tax year to individuals who are nonresidents for tax purposes and to the Internal Revenue Service on IRS Form 1042-S.  Please contact the Payroll Office at with questions regarding tax withholding or IRS Form 1042-S.

Resources Available at

  • Publication 970, Tax Benefits for Education
  • Publication 519, U.S. Tax Guide for Aliens
  • Form 1040-EZ, Income Tax Return for Single and Joint Filers With No Dependents
  • Form 1040-NR, U.S Nonresident Alien Income Tax Return
  • From 1040-NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
  • Additional forms and publications can be obtained from the Internal Revenue Service at 1-800-827-FORM or