Benefits
- Effective August 16, 2007, the stipend for graduate students pursuing a master's degree at UIS and in their first year as an assistant is $887.50 per month for a nine-month, 50-percent-time appointment. Second-year assistants receive $937.50 per month for a nine-month, 50-percent-time appointment.
- Assistants may receive tuition waivers covering up to 30 credit hours of eligible course work per year.
- Assistants receive additional benefits, such as leave time and a waiver of service fees.
Please refer to the current UIS Assistantship Manual for details about these and other benefits.
Regarding taxability of tuition waivers associated with assistantships and fellowships:
- Current tax law exempts Teaching Assistants (TAs), Research Assistants (RAs), and most Fellows from having to pay taxes on tuition and service fee waivers associated with these appointments.
- Effective January 1, 2003, the University adopted an Educational Assistance Plan, complying with Internal Revenue Code 127, which excludes from taxable income $5,250 per calendar year in tuition and service fee waivers associated with graduate assistant (GA) and/or pre-professional graduate assistant (PGA) appointments. Under other Sections of the Internal Revenue Code, GA and PGA tuition and service fee waivers exceeding $5,250 per calendar year may be excluded from taxable income if the GA or PGA appointment meets certain criteria.
- Students receiving waivers associated with GA or PGA appointments will receive information from the Payroll Office to assist in determining what portion, if any, of the waiver should be considered taxable income and whether or not it will be necessary to withhold additional taxes from these students' paychecks.
