Federal Tax Information for Faculty Enrichment and Research Grants
As a faculty member of the university, the salary component of your faculty enrichment or research grant is subject to both federal income and FICA (Social Security and Medicare) tax withholding. It will be reported to you and the IRS on IRS Form W-2, along with other taxable earnings paid to you by the university. The Payroll Office issues W-2 tax forms in January following the applicable calendar year.
The portion of your grant that is expense reimbursement is not subject to federal income tax and will not be included on your IRS Form W-2, provided you submit the appropriate substantiating documentation.