2016年1月14日

致：博士和博士JDB电子研究生：詹姆斯·赫伯特院长回复：博士教学奖学金交流

2015 - 2016学年,德雷塞尔大学引入了一个新的任命类型/分类博士和衰变时JDB电子研究生就业。新的任命类型,博士生的教学JDB电子研究被定义为:

• A Doctoral Teaching Fellow (TF) is a full-time graduate student appointed (20 hours per week) to provide teaching or guidance of students directly related to the area in which his or her degree is to be conferred, and in which equivalent teaching is required of all candidates as a condition for receiving such a degree.
• The TF stipend is subject to Federal income tax and City of Philadelphia wage tax, but not Pennsylvania personal income tax. 此外，作为全日制JDB电子研究生，TF的津贴是免征FICA/社会保障税的。

在2015 - 2016学年开始之前，一些以前被归类为助教的JDB电子研究生可能会觉得他们的职位符合博士教学奖学金的标准。If so, those students might be eligible for a refund of the Pennsylvania state income tax that was withheld from the portion of their earnings that was classified as a Teaching Assistant.

为了申请2015年或之前任何纳税年度的退款，学生需要将其原始W-2表格第16栏中报告的JDB电子应纳税所得额减去符合上述标准的助教收入。This would result in a refund due on the student’s Pennsylvania personal income tax return.

As backup for this adjustment of Pennsylvania state taxable income, the Payroll Department will provide the student with a corrected Form W-2 (W-2c) for each year that is requested. To request a correction to your Form W-2, please complete the Doctoral Teaching Fellowship Certification for Pennsylvania State Income Tax form. This form must be signed by your academic department head and forwarded for approval via email to graduatecollege@drexel.edu. The Graduate College Office will then forward the approved certification forms to the Payroll Department for processing.

一旦工资部门收到的认证形式,一种形式W-2c显示减少的数量JDB电子立应税工资16箱将要求每年寄给学生。请允许两个星期的工资管理部门来处理这些请求。

收到W-2c表格后，学生可以提交修改后的JDB电子所得税申报表，如上所述，要求退款。请注意，提交2012纳税年度修改后的JDB电子纳税申报表的最后一天是2016年4月15日。For the 2015 tax year, the student may avoid filing an amended Pennsylvania state income tax return if they receive their Form W-2c and report the corrected amount of taxable income on their original income tax return. 因此，要求更正其2015年JDB电子应税收入的学生可能希望等到收到W-2c表格后再提交2015年的纳税申报表。

薪资部门必须在2016年1月31日前收到有关2012年纳税年度的申请。All other requests must be received by February 29, 2016. Please note if a graduate student decides not to pursue a refund, a Form W-2c will not be issued for any tax year that is not requested.

If you have any questions or concerns regarding your W-2, or if you need copies of prior year forms, please contact the Payroll Department at payroll@drexel.edu or (215) 895-2885.