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Are there any graduate level waivers that are excluded from taxation?

Section §117 of the IRC exempts tuition waivers for Graduate Assistants who perform teaching or research activities. The University considers a Teaching Assistant or Research Assistant as a graduate student who is involved; 50% or more of their position; in the following teaching or research activities:

  • TEACHING: For University tax purposes, teaching activities may include, but are not limited to, the following: providing or coordinating classroom instruction, including lab or discussion sessions; tutoring students; grading tests and assignments; developing instructional materials; providing artistic instruction; accompanying/coaching musical or vocal performances; and proctoring exams.
  • RESEARCH: For University tax purposes, research activities may include, but are not limited to, the following examples of applying and mastering research concepts, practices, or methods of scholarship: conducting experiments; organizing or analyzing data; presenting findings; collaborating with others in preparing publications; and conducting institutional research for an academic or administrative unit.