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Operations Manual The University of Iowa

PART IV. STUDENTS

CHAPTER 5: FEDERAL AND STATE INCOME TAX ON FELLOWSHIPS AND SCHOLARSHIPS

(Amended 9/93)
5.1 Withholding Required
5.2 University Position

5.1 WITHHOLDING REQUIRED.
The University is required by law to withhold federal and state income tax on salaries, wages, and other compensations paid. The tax is regularly deducted from payments made to graduate assistants, research assistants, research associates, research technicians, and the like.
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5.2 UNIVERSITY POSITION.