Tax information for graduate assistants

Your tax forms can be downloaded through logging into your LOUIE. The following steps walk you through this process:

1. Log into LOUIE.
2. Select HR (HOME) from the dropdown at the top of the page.
3. Select the Payroll and Compensation tile.
4. On the left-hand, select Tax Forms W-2/1095c.
5. Click the button ‘Tax Forms Here’ to be redirected to Equifax – Employee Services.
6. Your recent tax forms will be displayed on the homepage. You can download them from there!

Human resources is your best contact for all tax related inquiries as a graduate assistant and a graduate student! You can email them at HR.Contact@nau.edu or call 928-523-2223.

This is required by federal law. Under Internal Revenue Service regulation (IRC 127), tuition remission awarded to graduate service assistants are considered taxable income once the total tuition remission amount exceeds $5,250. This means that graduate service assistants who receive more than $5,250 in tuition remission in a calendar year must be taxed on the amount exceeding the allowable amount.

The value of the tuition remission exceeding $5,250 is subject to withholding tax based on the completed W-4 on file with the Human Resources Office. As such, the amount withheld may differ among graduate assistants. Questions should be directed to the Human Resources HR.Contact@nau.edu or (928) 523-2223

When the value of the tuition remission exceeds $5,250 in a calendar year, the excess is included as taxable income as non-cash earnings. This means you will not see a pay increase in your check, but rather the excess remission amount is added to your regular earnings. When non-cash earnings are added to your assistantship stipend, the university must calculate and withhold the additional tax due.

The withholding will be spread over the remaining months in regular semester-long contracts to minimize the impact of the deduction. The non-cash earnings over $5,250 from the spring and fall semesters will be taken from remaining November and December paychecks.

Both the amount of taxable income associated with the remission (amount exceeding $5,250 in the calendar year) and the taxes that the university withholds with respect to such income are reported on Form W-2. The taxes that the university withholds are forwarded to the IRS and credited to your tax liability for the year.

You will be taxed on the excess remission above $5,250 for the calendar year. During November and December, your paychecks will have higher tax deductions than your previous paychecks. You should expect a lesser amount on your bi-weekly paychecks starting around November through the remainder of the calendar year.