Postdoctoral Fellows - Stipendee Taxes
Research fellows paid with a stipend should be aware of the tax implications related to this form of payment. Stipendees are not employees of Harvard university, and taxes are generally not withheld from stipends. In addition to the stipend, the university's contribution to benefit plans must be treated as taxable income (imputed income) and reported when making tax payments.
Stipendee postdocs are responsible for ensuring that they are in compliance with IRS regulations. Relevant information can be found on the university's Tax Services website, and the online document "Tax and Reporting Requirements of Benefits for External/Stipendee Post Docs."