Policy

Nomination of Graduate Award Candidates 

Graduate Directors submit the graduate award nominations using the electronic nomination process to the divisional dean for approval. When a graduate award has received all necessary approvals, the Academic Personnel Office will process the award. When the Dean of the Graduate School approves the award nomination, an appointment letter will be sent to the student, with copies sent to the appropriate chair or supervisor and the divisional dean.

After April 15^th, departments should not recommend the appointment of a student known to have accepted an appointment elsewhere unless the department has written evidence that the student has been officially released from the previous commitment. This is in accordance with the resolution of the Council of Graduate Schools in the United States, to which Miami University is a signatory.

Time Limits for Graduate Awards 

Graduate assistantships awarded to students admitted to a master’s program at Miami  University may be appointed for one additional year for a maximum of two years of  support.

Graduate assistantships awarded to students admitted to a Master of Fine Arts or three year Master of Architecture program may be appointed for up to two additional years for a maximum of three years of support. 

Regardless of source of support, students enrolled in a doctoral program may receive the following:

Financial support from graduate assistantships and dissertation scholarships for a total of four years beyond receipt of a master’s degree, or

Six (6) years of support beyond the bachelor’s degree if admitted directly into a doctoral program at Miami University.

Payroll and Tax Information 

Upon receipt of their award notice, students must complete the necessary payroll forms, including the Immigration and Naturalization Service forms (and provide the necessary documents); this can be done during the Graduate Student Orientation in mid-August or in the Academic Personnel Office, 1 Roudebush Hall. If students do not complete these forms, they will not be permitted to participate and their award check will not be issued by payroll.

The University requires automatic paycheck deposit for all employees. For purposes of this policy, this requirement includes graduate award holders for the academic year and for the summer sessions. Graduate assistants are paid biweekly. Please see the Pay Schedules webpage for additional information.

Taxable Income

Depending on individual circumstances, students’ stipend is subject to withholding for Federal and Ohio income taxes and the Oxford earnings tax. Students must complete and sign a W-4 form at the Payroll Office designating their withholding allowances.

Under the current federal tax regulations (The Tax Reform Act of 1986), the IRS may determine that tuition waivers for graduate award holders are taxable. 

Tax Liabilities 

The tax liability associated with graduate assistantships varies depending on individual circumstances. Graduate award recipients are advised to consult with a tax professional and/or Payroll services resources (listed below Additonal Resources and Procedures) for further information.

Compensation earned at the Oxford Campus is subject to deduction of earnings tax for the City of Oxford. Compensation earned at the Hamilton Campus is subject to the deduction of earnings tax for the City of Hamilton. Compensation earned at the Middletown Campus is subject to earnings tax for the City of Middletown. If students currently reside within the city limits of Cincinnati or Fairfield, or other municipality that has an earning tax, they should contact the Payroll Office to insure the deduction of the proper city tax.

Related Form(s)

Not Applicable.

Additional Resources and Procedures

• Payroll Services
• Human Resources Tax Information
• Academic Personnel: Information for Graduate Assistants

FAQ

Not Applicable.

Policy Administration

Next Review Date

7/1/2023

Responsible Officer

• Dean of the Graduate School
• Provost

Legal Authority

Not Applicable.

Compliance Policy

No

Revision History

 Amended August 2024

Reference ID

Graduate Handbook 3.3

Reviewing Bodies

• Administrative
• University Senate