1 / 2

Clearer Researcher Classification Guidelines at Dartmouth College

Understand the historical researcher classification practices at Dartmouth College and how recent IRS guidelines affect post-doctoral fellows' status as employees. Learn about FICA withholding implications and benefits eligibility. Stay informed on relevant tax news for universities. Sources provided by Dartmouth College Payroll, November 10, 2010.

donnan
Download Presentation

Clearer Researcher Classification Guidelines at Dartmouth College

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Clarification on Classification of Researchers • In the past, Dartmouth has occasionally classified certain post-doctoral fellows as “research fellows” or “training fellows”, resulting in their being paid with a set stipend, considered non-employees of the College (and thus ineligible for most of the College’s regular employee benefits plans), and also not subject to FICA withholding. This practice was consistent with what was then known about Federal law regarding the topic. • On October 30, 2009, the Office of Chief Counsel of the Internal Revenue Service issued Memorandum No. 200944207, which addressed certain questions raised by an unnamed state university. The factual situation set forth in that Memorandum closely paralleled the treatment that Dartmouth has been according some of its post-docs, as noted above. Following a lengthy analysis, the IRS concluded that post-doctoral fellows who are supported by National Research Service Awards (NRSA) grants are not university employees and thus not subject to FICA; however, all other grant-supported post-doc fellows are employees, and should be treated as such. http://www.us.kpmg.com/microsite/taxnewsflash/Exempt/2009/CCA200944027.pdf Dartmouth College Payroll, November 10, 2010

  2. Researcher Classifications Dartmouth College Payroll, November 10, 2010

More Related