Graduate Assistant Federal Taxation
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Graduate Assistant Fee Waiver Taxation

In October of 2010, the Internal Revenue Service issued guidance clarifying the federal income tax treatment of graduate tuition waivers provided by educational institutions.  As a result, graduate fee waivers provided to graduate assistants will be subject to Federal Income Taxation.  Graduate fee waivers provided to Graduate Teaching Assistants and Graduate Research Assistants are exempt from taxation under IRS Code Section 117(d).