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 University Tax Office - Tax Guide for U.S. Graduate and Professional School Students and Postdoctoral Fellows

2007 INDIVIDUAL INCOME TAX RETURNS

Tax Guide for U.S. Citizens and U.S. Resident Aliens*

For U.S. Graduate and Professional School Students and Postdoctoral Fellows At Yale University

 

 

This Guide will help you to:

  • Understand the tax treatment of fellowships, scholarships, stipends and other payments, including those received for teaching or research
  • Determine if you are required to make federal and/or state quarterly estimated tax payments
  • Determine if you are required to file a federal and/or state individual income tax return
  • Prepare and file your federal individual income tax return
  • Prepare and file your state individual income tax return

Filing federal and state individual income tax returns is the personal responsibility of each graduate and professional school student and postdoctoral fellow.  Yale U.S. graduate and professional school students and postdoctoral fellows are encouraged to use tax preparation software offered by the Internal Revenue Service (IRS) to prepare their federal individual income tax returns.  Please be aware that each graduate and professional school student and postdoctoral fellow is ultimately responsible for the accuracy of his or her federal and state individual income tax returns and any interest or penalties resulting from late or incomplete filings.

Note: This information is intended only for graduate and professional school students and postdoctoral fellows who are U.S. Citizens and U.S. Resident Aliens with income sources and income levels typical of graduate and professional school students and postdoctoral fellows at Yale University.   Although the information contained in this web site is designed to offer general tax information, it is not a substitute for advice obtained from the Internal Revenue Service, CT Department of Revenue Services or a qualified tax professional. The information on this website is subject to change or further interpretation by the Internal Revenue Service or other tax authorities.

Note: International students, scholars, researchers or other nonresident aliens at Yale University, please refer to Guide for Nonresident Tax Filers Preparing 2007 Federal Income Tax Returns.

* Resident aliens for tax purposes include green card holders and individuals who have satisfied the substantial presence test.  Please refer to IRS Publication 519, U.S. Tax Guide for Aliens, for a complete definition of resident aliens. 

 

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