New IRS Rules on Payroll Taxes Spur Opposing Legal Views Regarding Postdocs

New rules from the Internal Revenue Service do not require colleges to begin withholding payroll taxes from postdoctoral fellows financed by federal training grants, according to several college lawyers and officials at the National Institutes of Health. But administrators at the New York University School of Medicine reached the opposite interpretation, which will cost some of their postdocs an additional $3,300 each in annual taxes.

The new rules, which were announced this winter and

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