US Citizen or Permanent Resident: Fellowship
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- If you are a US Citizen or Permanent Resident and are on Fellowship, you will not receive anything from MIT Payroll regarding taxes.
- Your salary information will be mentioned on your letter of fellowship
- Federal tax must be paid on the fellowship amount after deducting books, tuition, admission fees, etc. (not computers or laptops!)
- No federal or state tax are deducted from your fellowship by MIT.
- You must pay federal tax periodically to the IRS to avoid any penalty on unpaid taxes. More about paying estimated taxes
- If you are living in a dorm or have been in Massachusetts for < 183 days, you may qualify to be a nonresident for state tax purposes. More about filing nonresident state taxes
- Fellowships from MIT awarded for boarding and lodging are nontaxable by the state
- Fellowships awarded by agencies such as the Dept of Defense, NIH, etc., in exchange for research at MIT are taxable in the state of Massachusetts, even for nonresidents.
