2016年1月28日

RE: Tax status of teaching assistants/fellow stipends

FROM: James Herbert, Ph.D., Dean of the Graduate College

It has come to my attention that there remains some confusion over the distinction between the status of PhD students as Teaching Assistants vs. Teaching Fellows, and the implications for Pennsylvania State tax.

As noted in the PhD tuition guidelines (/graduatecollege/forms-policies/policies/doctoral-tuition/), a Teaching Fellow (TF) is a doctoral student who is being paid for teaching activities that are requirement of the program. 相比之下，助教（TA）是为并非所有学生都需要的教学服务付费的。在JDB电子研究方面，JDB电子研究员（RF’s）和JDB电子研究助理（RA’s）也有同样的区别。

在大多数（如果不是全部的话）我们的博士课程中，全日制学生在整个项目任期内都符合RF的标准。也就是说，要求所有学生从入学之日起直到毕业之日都参与JDB电子研究（广泛写作）。

However, the same is not true for TF’s, because most of our programs do not require teaching as part of the program. To meet criteria for a TF, the teaching activity in question must be REQUIRED of ALL students in the program. 例如，即使是没有获得学费减免或津贴的自费学生，或由NSF或NIH资助的学生，也需要被要求满足与项目中其他人相同的教学要求，并且这一要求需要明确地纳入项目并在项目描述中加以阐明。此外，学生获得报酬的具体教学活动必须是项目要求；it is not enough to say that students must do some kind of informal teaching at some point in the program.

困惑似乎出现在哪里,一些学生正在寻求退款之前JDB电子州税的年,他们被归类为助教,理由是他们的活动程序的要求,因此满足当前TF的定义。我们已经提供了支持这些请求的文件，并且很乐意继续这样做。然而，请理解，学生和项目有责任确保教学活动在当时确实是一个正式的项目要求，以便适用这一原则。

Please feel free to reach out to myself or Assistant Dean Natalie Marciano with any questions. 我希望这能澄清，我们为在这一点上的任何混乱道歉。