Overview: Administering Postdoc Fellowship Pay
Payments to postdoctoral scholars and non-matriculated students who receive fellowship are entered into the Graduate Financial Support (GFS) by Administrators across campus. Fellowship recipients are paid monthly by the Payroll Department on the last business day of each month.
On this page:
- Fellowship Entry
- Backup Requirements
- Direct Deposit and Check Delivery
- Verifying Payments
- Late and Retroactive Payments
- One Time Fellowship Payments
- Tax Withholding and Reporting
Fellowship Entry
Monthly fellowship payments are entered into GFS with an item type of NM-Payroll. Payments must be entered and fully approved four business days before the end of each month to ensure payment. For specific entry deadlines for each month, see Resources: Postdoc Fellowship Deadlines. For policy guidelines, see the GFS Policy Manual.
Backup Requirements
Payroll must substantiate fellowship payments to non-residents aliens and permanent residents (green card holders). Payment will not be made until backup has been reviewed by Payroll. Submit the following backup to Payroll:
For J-1 Visa Holders
- Copy of foreign passport
- Copy of signed DS-2019 form (sponsored by Stanford, issued from Bechtel)
- Copy of I-94 card (given to J-1 when entering U.S.)
- Completed LA-6 Form listing all dates of presence in the U.S.
For U.S. Permanent Residents (Green Card Holders)
- Copy of Permanent Resident (Green) Card
H-1B visa holders are not eligible to receive fellowship payments and must be paid as employees.
Direct Deposit and Check Delivery
Fellowship recipients are encouraged to enroll in direct deposit by completing the paper direct deposit form and sending it to Payroll. Postdocs, who are not separately receiving salary as an employee, are not able to enroll using the online forms in Axess.
Direct deposit advice notices and paychecks are delivered to the department mail code on the last business day of each month. Direct deposits generally post to bank accounts the day before checks arrive to departments.
Verifying Payments
Administrators can verify fellowship payments by running the PS8 GFS Monthly Post-Doc Stipend Report which is available in the OBI Reporting Graduate Financial Support folder.
Late and Retroactive Payments
If the GFS entry misses the monthly deadline, payment will not be automatically generated. Submit a HelpSU ticket to Payroll to request the payment after the GFS entry has been fully approved. Payment is then added to the next monthly check. If payment is needed immediately, please indicate so on the HelpSU ticket. Emergency checks are cut each Friday and are held at the Payroll & Payments Services Will Call at the University Payments Office (formerly University Cashier's Office) located at Tresidder Union 2nd floor for pickup. Photo ID is required.
One Time Fellowship Payments
One time fellowship payments, such as travel grants, are also paid by GFS entry. To make a one time payment, enter the start and end dates of the current month and the full payment amount into GFS. Payment will be included with the regular monthly check. If payment is needed in advance, please submit a HelpSU ticket to Payroll after the GFS entry has been fully approved. Emergency checks are cut each Friday and are held at the Payroll & Payments Services Will Call at the University Payments Office (formerly University Cashier's Office) located at Tresidder Union 2nd floor for pickup. Photo ID is required.
Tax Withholding and Reporting
U.S. Citizens, Permanent Residents and Residents for Tax Purposes
Fellowship payments to U.S. citizens, permanent residents and residents for tax purposes are taxable to the recipient, but are not reported by Stanford on a tax document. Stanford does not withhold tax from these payments. It is suggested that recipients make quarterly tax payments to the IRS and the State of California. See Form 1040ES at http://www.irs.gov and Form 540ES at http://www.ftb.ca.gov. YTD totals are provided on monthly pay statements and should be retained for the recipient's use in year-end tax reporting.
Non-Resident Aliens
Fellowship payments to non-resident aliens are subject to 14% federal tax withholding and are reported on Form 1042-S. Form 1042-S is mailed yearly by March 15. Non-residents from a country with a tax treaty can claim exemption from withholding by filing Form W-8BEN with Payroll. A Social Security Number or Individual Taxpayer Identification Number (ITIN) is required to claim the tax treaty benefit. Reference How To: Claim Tax Treaty for Fellowship Payments in the Students - Tax Information section.
It is suggested that recipients make quarterly tax payments to the State of California. See Form 540ES at http://www.ftb.ca.gov.