INFORMATION FOR
A full graduate assistantship is an academic award that carries a $6,000 stipend and a waiver of tuition and fees for the extent of the appointment. Graduate assistants must be matriculated in a main campus or WPOnline* graduate degree program. While there is no requirement that GA’s be full time each semester, they must take enough credits each semester to complete their degree within the duration of the GA contract, which is typically two years. You must work up to 20 hours per week, 300 hours for the Fall and 300 hours for the Spring semesters in your appointed office or department. With the exception of a few assignments that may entail work commencing a few weeks before the Fall semester, appointments begin the first day of classes in August and ends June 30th. Graduate Assistant positions for some academic programs (PsyD, Materials Chemistry, Biotechnology, Applied Mathematics and Computer Science) are half time, meaning the work expectation is 10 hours per week, the stipend is $3000 over the year and the waiver is 50%.
The Graduate Assistantship waiver may result in a reduction of individual student loan eligibility and/or increased tax liability.
*All students pursuing WPOnline Degree Programs are eligible to pursue Graduate Assistantships provided that they agree to work on campus.
Graduate assistantships are awarded competitively by each Academic Program on or about April 1st, after review of all submitted materials, an interview and acceptance into a program. Graduate Admissions does not have any role in selecting or notifying potential or accepted Graduate Assistants.
First Steps
** There are a few programs with only Summer starts that may also be eligible for graduate assistantships.
Please be advised that the Graduate Assistantship waiver often results in the reduction of student loan eligibility and/or increased tax liability.
Once you complete your graduate admissions application and indicate your interest in a graduate assistantship, your application will be available for review by the appropriate academic department. Most graduate assistantships will be offered at the time of admission or no later than June 15.
Graduate assistants are appointed to work closely with an assigned faculty, staff, or administrator in a variety of settings. Under the direction of a supervisor, you will be expected to assist in carrying out the goals and mission of the unit. You must work up to 20 hours per week, 300 hours for the Fall and 300 hours for the Spring semesters in your appointed office or department. Half-time Graduate Assistants work 10 hours per week or 150 hours each semester. Appointments begin the first week of classes in August and ends June 30th of each academic year, with the exception of assignments that may entail work commencing a few weeks before the Fall semester and end correspondingly earlier.
Graduate assistantships are awarded for a period of two years for most graduate programs (three years for MFA Art ). Students must remain in good academic standing and take enough credits each semester so that they can complete their degree within the duration of their assistantship, in order to remain eligible for the award.
Graduate assistants must get student health insurance or show proof of appropriate insurance to be waived out of the WP insurance program.
Graduate Assistants who are not classified as research or teaching assistants are subject to tax on the value of tuition and fee waivers. This is required under federal law (Internal Revenue Code section 127). The rule applies to the value of all tuition and fees waived in excess of $5,250 per calendar year (there is no tax on amounts under and up to $5,250).
During each semester in which a student is a Graduate Assistant, the amount of taxable waiver will be calculated based on the exact number of credits and fees waived, less the allowable annual exclusion of $5,250. The taxable amount will be spread over the period that stipends will be paid and will increase the amount of tax withheld from each stipend payment. The exact rate of taxation will depend on each individual’s personal information as stated on form W-4 (completed by each GA at the beginning of the Assistantship). Depending on the waiver amount and the W-4 information on file with the Payroll Department, it is possible that a GA’s net stipend pay could be significantly reduced.
At the end of each calendar year, the amount of both taxable waivers and taxes withheld are reported on the GA’s form W-2. The taxes withheld are credited to the individual’s tax account with the IRS, so that upon completion of the annual personal tax filing, these taxes will be credited to the individual’s overall tax liability. Depending on overall circumstances, if overall taxes are overpaid the individual would get a refund from the IRS.
Waivers awarded for summer terms are also taxable, however there are no stipends during the summer to deduct the taxes from. In these cases, the taxes for summer waivers will be deducted from the subsequent fall stipends if applicable. If the student is not attending in the subsequent fall (or not receiving a stipend), the University will not be able to withhold relevant taxes however the amount of waiver will be included in the student’s taxable income reported on form W2 at end of calendar year. In some cases, the student could owe taxes. This situation could also apply in other non-summer terms for students receiving waivers but not receiving a stipend.
