Graduate students and postdoctoral scholars may be supported by fellowships. Fellowship recipients should be aware of specific expectations around stipends, taxes, conduct, and role at MIT.
Just because a sponsor labels funding as a “fellowship” or for a fellow does not make it a fellowship; it must meet MIT’s definition and practices. (“Faculty fellowships” are not covered on this page.)
What is a Fellowship?
Fellowships are individual awards that support scholarly progress and professional development of a fellow. Fellowship funding attaches to the individual fellow rather than to a specific project, grant, or research group, giving fellows the flexibility to pursue their own research and scholarly interests with a faculty mentor. The primary objective is to support mentored scholarship rather than specific research deliverables or services rendered to MIT. Fellows are not employees of MIT.
Fellowship awards are generally made to individual applicants in response to applications to programs with a defined application process, selection criteria, and selection committee. Each sponsor's terms and conditions must be reviewed for MIT acceptability.
Fellowship Stipends, Support and Taxes
Awards and support vary by granting organization. A fellow is usually provided with a monthly stipend, the purpose of which is to support the fellow during their scholarly research. Fellows are not employees of MIT. The stipend is not a salary because the fellow is not hired by MIT to perform research services, and their stipends are not conditioned on the completion of specific tasks or deliverables.
Tax treatment and related withholding of fellowship stipends differs from the treatment of employee compensation. Tax rules are complex and depend on individual circumstances including residency and visa status. Fellows should review the VPF resources below for more detail:
- Payroll Information for Postdoctoral Fellows and Associates
- Payroll Information for Graduate Students
- Tax Guidance for U.S. Residents
- Tax Guidance for Nonresident Aliens
- (For administrators): Scholarships, Fellowships, and Other Non-Payroll Payments
Awards may also include research allowances to be used for:
- Health insurance (may also be supported through a health insurance award)
- Materials and supplies
- Travel
- Computer purchase
Purchases must be made in line with sponsor terms and conditions.
Fellows’ Conduct
Fellows are expected to observe the policies and procedures of the Institute regarding conduct and behavior consistent with members of the MIT community, including students, researchers, and visitors. The defining characteristic of a fellowship is that the fellow maintains the final decision(s) regarding the direction of their own research and is performing their scholarly work independently. A fellow is not subject to direction by MIT to perform specific tasks or achieve specific research outcomes as a condition of their funding.
Graduate Fellowships
A graduate fellowship is an award granted to a student to support their academic development, scholarly research, and their progress toward their academic degree. Graduate fellows are not employees.
Fellowship funding attaches to the individual student, not to a specific research project or grant. A fellow must maintain good academic standing to receive and continue their award but has no formal research obligations or service requirements to MIT or to the sponsoring entity.
Graduate fellowships are managed in line with sponsor terms and conditions and MIT policies (MIT Policies and Procedures Section 8.2.4).
Postdoctoral Fellowships
A postdoctoral fellow is an individual who is performing independent mentored research to further their professional development, education, and scholarly research. The fellow works under the mentorship of MIT faculty members and uses the facilities of the Institute. However, this individual is not required to perform any specific research under the direction of any individual or employer. The postdoctoral fellow pursues a research agenda of their own design; their funding is not conditioned on achieving specific outcomes for MIT. It is common for the fellow to collaborate with others who are working on similar research or to discuss possibilities or alternatives concerning the research with colleagues and receive assistance, suggestions, guidance, or advice.
Postdoctoral fellows who do not have a concurrent postdoctoral associate appointment are not employees of MIT. They do not complete I-9 employment eligibility verification forms, are not issued W-2 forms, and MIT does not withhold income taxes from their stipends.
MIT postdoctoral fellow appointments are described in MIT Policies and Procedures Section 5.3.3.
Postdoctoral Benefits
- Benefits Eligibility for Postdoctoral Fellows
- Benefits of Postdoctoral Associates Compared with Fellows
- Equalizing Insurance Cost for Associates and Fellows
Related Offices
Topic |
Office and Contact |
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Postdoctoral fellowships |
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Graduate fellowships |
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Administration of external fellowships where funds are awarded through MIT |