Student Tax Information

Duke students may receive two different types of payments through Corporate Payroll Services - compensatory payments for work performed (paid either biweekly or on the 25th of each month) or non-compensatory payments (paid on the last day of the month) for scholarships, fellowships, certain internships, and post-doctoral awards. For student employees who receive compensatory payments for work performed, please view the Employee Tax Information section of this site.

Non-compensatory Recipients

(US Citizens, permanent residents and residents for tax purposes)

Students receiving non-compensatory payments for a scholarship or a fellowship may select to submit IRS form W-4 and NC Department of Revenue form NC-4 to have withholdings taken from their award payment. Scholarship and fellowship recipients who select to have withholdings will receive IRS form 1099 reflecting all award payments issued during the calendar year. Scholarship and fellowship recipients, who elect not to have withholdings taken from their award payment, will receive a non-compensatory letter reflecting award payments issued during the calendar year. Both form 1099 and the non-compensatory letter are distributed in conjunction with the January pay date of each calendar year.

Postdoctoral scholars and students receiving non-compensatory internship payments may select to submit IRS form W-4 and NC Department of Revenue form NC-4 to have withholdings taken from their award payment or will be defaulted to a single marital status with zero allowances as these payments are considered reportable income by the IRS and the NC Department of Revenue. These recipients will receive form 1099.

Foreign National Non-compensatory Recipients

Foreign national non-compensatory recipients, who are not residents for tax purposes or permanent residents, will receive form 1042S reflecting non-compensatory payments made to them for the calendar year.  Forms 1042S are distributed through the departments no later than March 15 of each calendar year. 

Student employees and non-compensatory recipients can request duplicate tax forms if necessary.