Medical Residents & Fellowships

Medical residents are not considered students for purposes of the Student Employee Retirement Plan (SERP). All wages earned by medical residents are subject to FICA (OASDI and Medicare), and the appropriate deductions will be taken.

Fellowships

(NOT an employment classification)

Fellowship payments are not considered wages and do not create an employer-employee relationship. Fellowship payments are intended to support living expenses and do not require that employee services be performed in exchange.

While fellowship or stipend payments can be paid through the payroll system, payments to U.S. citizens and resident aliens are not subject to federal and state income tax withholding and payroll taxes (FICA and Medicare taxes), because these payments are not made based on an employment relationship.

The university has no tax reporting requirement for these payments, although recipients should be aware that these payments may be taxable income.

Non-resident alien recipients of fellowship or stipend payments are subject to federal tax withholding, and the university is required to report the information annually to the recipient and the Internal Revenue Service (IRS) on federal Form 1042-S.

For tax purposes, U.S. citizens and residents should consider whether they need to make estimated tax payments to ensure they do not have a large tax liability when they file their tax returns.

IRS Resources

Each campus and department has its own specific deadlines for updating individual payroll records, and for collecting timesheets and leave records from employees. Please refer to your department's business partner(s) for more information.

Monthly Pay Cycle

2015 Monthly Pay Cycles

Employee Services Forms Deadline:
W-4 & Direct Deposit

Begin Date End Date Pay Date Date Time
01/01/2015 01/31/2015 01/31/2015 01/14/2015 5 p.m.
02/01/2015 02/28/2015 02/28/2015​ 02/10/2015 5 p.m.
03/01/2015 03/31/2015 03/31/2015 03/10/2015 5 p.m.
04/01/2015 04/30/2015 04/30/2015 04/14/2015 5 p.m.
05/01/2015 05/31/2015 05/29/2015 05/13/2015 5 p.m.
06/01/2015 06/30/2015 06/30/2015 06/11/2015 5 p.m.
07/01/2015 07/31/2015 07/31/2015 07/14/2015 5 p.m.
08/01/2015 08/31/2015 08/31/2015 08/08/2015 5 p.m.
09/01/2015 09/30/2015 09/30/2015 09/08/2015 5 p.m.
10/01/2015 10/31/2015 10/30/2015 10/08/2015 5 p.m.
11/01/2015 11/30/2015 11/30/2015 11/10/2015 5 p.m.
12/01/2014 12/31/2014 12/31/2015 12/08/2015 5 p.m.

Biweekly Pay Cycle

2014 Biweekly Pay Cycles

Employee Services Forms Deadline:
W-4 & Direct Deposit

Begin Date End Date Pay Date Date Time
12/21/2015 01/03/2015 01/16/2015 01/06/2015 5 p.m.
01/04/2015 01/17/2015 01/30/2015​ 01/14/2015 5 p.m.
01/18/2015 01/31/2015 02/13/2015 02/03/2015 5 p.m.
02/01/2015 02/14/2015 02/27/2015 02/12/2015 5 p.m.
02/15/2015 02/28/2015 03/13/2015 03/03/2015 5 p.m.
03/01/2015 03/14/2015 03/27/2015 03/12/2015 5 p.m.
03/15/2015 03/28/2015 04/10/2015 03/31/2015 5 p.m.
03/29/2015 04/11/2015 04/24/2015 04/14/2015 5 p.m.
04/12/2015 04/25/2015 05/08/2015 04/28/2015 5 p.m.
04/26/2015 05/09/2015 05/22/2015 05/12/2015 5 p.m.
05/10/2015 05/23/2015 06/05/2015 05/23/2015 5 p.m.
05/24/2015 06/06/2015 06/19/2015 06/09/2015 5 p.m.
06/07/2015 06/20/2015 07/02/2015 06/23/2015 5 p.m.
06/21/2015 07/04/2015 07/17/2015 07/07/2015 5 p.m.
07/05/2015 07/18/2015 07/31/2015 07/21/2015 5 p.m.
07/19/2015 08/01/2015 08/14/2015 08/04/2015 5 p.m.
08/02/2015 08/15/2015 08/28/2015 08/11/2015 5 p.m.
08/16/2015 08/29/2015 09/11/2015 08/26/2015 5 p.m.
08/30/2015 09/12/2015 09/25/2015 09/08/2015 5 p.m.
09/13/2015 09/26/2015 10/09/2015 09/26/2015 5 p.m.
09/27/2015 10/10/2015 10/23/2015 10/08/2015 5 p.m.
10/11/2015 10/24/2015 11/06/2015 10/27/2015 5 p.m.
10/25/2015 11/07/2015 11/20/2015 11/10/2015 5 p.m.
11/08/2015 11/21/2015 12/04/2015 11/19/2015 5 p.m.
11/22/2015 12/05/2015 12/18/2015 12/08/2015 5 p.m.
12/06/2015 12/19/2015 12/31/2015 12/15/2015 5 p.m.

Tax status and completion of tax forms

International employees must comply with the U.S. Tax Code. To ensure compliance, you must make an appointment with the appropriate campus international tax specialist to complete the proper tax forms and establish correct tax status. Please make your appointment as close to your employment start date as possible.  At times, it may be two to four weeks before an international tax specialist can meet with you due to busy academic and tax year schedules.  There is generally no negative ramification to a delay in meeting with our office.

If you’ve reached your 31st day of employment with the university and have applied for but not yet been issued a Social Security number, please have your department payroll representative contact the International Tax Office.

Immigration Info

For specific immigration issues, please contact the appropriate campus international student and scholar office:

For I-9 information, please contact the appropriate campus human resources office.

Schedule Tax Appointments

Employees can schedule appointments with an international tax specialist via our online appointment scheduling system.

Resources