Doctoral Program Support Policy
BMS students (in good academic standing) currently receive an annual stipend of $36,000. In addition to the stipend, the full costs of tuition, fees, and health insurance are covered for all Ph.D. students. Primary sources of support are the University of California block grants, training grants from federal agencies such as NIH and NSF, graduate fellowships, and faculty research funds. Students are expected to complete the Ph.D. in five years. Approvals by the Thesis Advisor and Program Chairs are required for support beyond the program time limits. To be eligible for support, doctoral students must meet university and programmatic requirements for good academic standing.
Eligible students (U.S. citizens and Permanent Residents) must establish California residency before the start of their second academic year. Students who fail to establish California residency by the start of the second academic year will be responsible for covering non-resident supplemental tuition and fees out-of-pocket. More information about residency can be found online.
Are my stipend/salary and tuition/fee payments taxable?
All stipend payments (fellowship, traineeship, scholarship) are considered taxable income except any amount used on course related expenses. However, income tax is not withheld from these payments. A Graduate Appointment Letter is issued by the Graduate Division as proof of stipend payments for tax withholding purposes. You will also receive a 1098-T form that reflects your total stipend and tuition/fees received. Though you will not receive a W-2 for your stipend income, you are responsible for paying taxes on this amount. You should be aware of this and plan accordingly.
The entire amount of your salary is considered taxable if you are a graduate student on an academic title (GSR, TA, Reader, etc.). The amount of federal and state income tax withheld from each paycheck depends on the allowances you claimed on your “UC W-4” form. You will receive a W-2 Wage and Tax Statement that reflects your total taxable salary income received and the total amount of taxes withheld.
Tuition and fee payments made on your behalf are not taxable and are not reported by you on your tax return.
Below are several other resources to which you may refer regarding tax questions:
- General information – Graduate Division website: https://grad.ucsd.edu/_files/financial-support/taxes/CITGenTaxInfo.pdf
- Questions re. W-2: https://blink.ucsd.edu/finance/payroll/w2/faq.html
- Questions re. 1098-T: https://students.ucsd.edu/finances/fees/tax-credit.html
- UCSD will notify you via email when your 1098-T form is available.
- Questions re. 1099: https://blink.ucsd.edu/finance/tax/forms/1099.html
- Questions re. 1042-S (international students, only): Anne Winterton, 858-822-1185
- Free tax preparation assistance (domestic): http://www.irs.gov/Individuals/Find-a-Location-for-Free-Tax-Prep
- Free tax preparation assistance (international) – UCSD International Center: http://icenter.ucsd.edu
How can I obtain verification of my employment at UCSD?
You can obtain employment verification through the UCPath website. See below for instructions on how to do so:
- Log in to UCPath
- Using the menu at the left, navigate to Employee Actions > Income and Taxes > Verification of Employment.
- Scroll to the bottom of the page and select "Generate Summary Report"
- Your summary will be published on UC letterhead, which will include your current employment information and payroll earnings.
Verifiers may also directly contact UCPath via:
- Email: ucpath@universityofcalifornia.edu
- Phone: 1-855-982-7284 (Monday through Friday, 8 a.m. – 5 p.m.)
- Fax: 1-855-982-2329
More information on employment verification is available here: https://ucnet.universityofcalifornia.edu/news/2020/08/need-to-verify-your-employment-heres-how.html
How do I access my Financial Support letters?
You may access your Graduate Appointment Letter, GSR Tuition/Fee Payment Letter and TA Fee Payment Letter online in the student portal of the Graduate Education and Postdoctoral Affairs website: https://gradforms.ucsd.edu/portal/student/ under "Financial". For salary verification, please visit http://blink.ucsd.edu/finance/payroll/processes/employment-verification.html.
These letters indicate stipend, tuition and/or fee payments issued through the Division ofGraduate Education and Postdoctoral Affairs on your behalf. The system will prompt you for your UCSD student sign-on information.
If you have any problems accessing the website, please contact Grad Help Desk at grad-help@ucsd.edu.
How do I establish California Residency?
In order to be sure you'll meet the eligibility criteria, you should begin the process of becoming a California resident at least one year before the quarter you are seeking a reclassification. Instructions on how to change your nonresident status to resident can be found at http://students.ucsd.edu/finances/fees/residence/status-change.html. If you have any questions about the process, please contact our residency deputy at residencedeputy@ucsd.edu.
How do I adjust my withholdings to cover tax liability for stipend payments?
If you receive two paychecks (stipend and salary), you always have the option to increase the amount withheld from your salary paycheck to cover any tax liability. These changes can be made on your UC W-4 form via UCPath . If you do choose this option, you should remember to adjust your withholdings when you stop receiving stipend payments to prevent being over-taxed.
- To change your tax withholdings:
- UCPath. Navigate to Employee Actions > Income and Taxes > Federal Withholding (W-4)
If you receive only stipend payments, you have the option to submit federal and state quarterly estimated tax payments by using the Federal Form 1040-ES and California State Form 540-ES. Forms are available here: 1040-ES and 540-ES.
How can I obtain my W-2?
Post-UCPath Conversion Earnings (June 1, 2020 - Dec 31, 2020): You can obtain your W-2 through the UCPath website: https://ucpath.universityofcalifornia.edu/home.
- Log in to UCPath
- Choose employee actions along the left side
- Income and Taxes > View Online W-2.
Pre-UCPath Conversion Earnings (Jan 1, 2020 - May 31, 2020): W2 available via AYSO
- Sign in to At Your Service Online (AYSO)
- Click on W2 and 1095-C.
- Click on 2020 W-2
For more details visit the How to Get Your UCSD Form(s) W-2 on Blink.
Why are my paychecks less in the summer?
Graduate student employees who are U.S. citizens, permanents residents, or resident aliens are subject to FICA deductions of 8.95% (7.5% for DCP and 1.45% for Medicare) from their salaried paychecks during the months of July and August when they are not registered students. However, graduate student employees are exempt from FICA deductions during the academic year if they are registered at least half-time.
You can find more FICA and DCP information on the Graduate Division Student Financial Support website: http://grad.ucsd.edu/financial/employment/benefits/student-fica.html
Additionally, you may obtain information and access to your Defined Contribution Plan (DCP) account at http://www.netbenefits.fidelity.com/ or call 1-866-682-7787.
How do I sign up for direct deposit?
Stipend payments issued to U.S. citizens, permanent residents, or resident aliens are processed through the Student Financial Solutions (SFS). They are automatically issued as paper checks and mailed to your address listed in your Tritonlink account unless you sign up for direct deposit. You may sign up for direct deposit through SFS online at https://www-act.ucsd.edu/studentEBill/StudentBilling.
Salary payments (GSR, TA paychecks) are administered through UCPath (https://ucpath.universityofcalifornia.edu/home). They are automatically issued as paper checks and mailed to your home address listed in UCPath, unless you sign up for direct deposit.
- To update your mailing address in UCPath, go to Employee Actions > Personal Information > Personal Information Summary.
- To sign up for Direct Deposit in UCPath, go to Employee Actions > Income and Taxes > Direct Deposit
Note that it may take up to 60 days before direct deposit is activated.