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General Tax Issues

All income from postdoctoral appointments is subject to state and federal tax. For "Postdoctoral Scholar-Employees," i.e. postdocs in title code 3252, taxes are withheld from salaries paid through the payroll system. For California residents, US citizens, or Permanent Residents, no taxes are withheld from traineeships or fellowships.

For international postdocs, federal taxes are withheld unless there is a tax treaty between the US and the postdoc's country. Please refer to the Office of International Affairs for current tax treaty information. For Postdocs who are not California residents, but who are US citizens or permanent residents, federal taxes are not withheld; however, state tax is withheld if the recipient receives more than $9,000 in funds in a calendar year. For tax withholding, Postdocs are considered California residents if they will reside in California 12 months or more.

The University does not report scholarship and fellowship grant payments to the IRS. If postdocs are unsure of the amount of stipend received in a given year, they should contact their sponsoring unit to determine stipend amounts. Postdoctoral Fellows and Postdoctoral Paid Directs should consult the Internal Revenue Service (IRS) or a tax adviser concerning payment of estimated quarterly taxes.