Are there any new federal guidelines on how to properly classify graduate student research assistants to ensure I am handling stipend taxes correctly?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are there any new federal guidelines on how to properly classify graduate student research assistants to ensure I am handling stipend taxes correctly?
3 real searches · 1 real-search pass
2026 federal IRS guidance graduate student research assistants stipend employee classification fellowship W-2 FICA tax rules 2026Google ↗
OBSERVEDReason
IRS Publication 970 graduate students research assistant stipend services required scholarship fellowship tax withholding 2025 2026Google ↗
OBSERVEDReason
Department of Labor graduate student research assistants employee classification FLSA guidance 2026Google ↗
OBSERVEDDefinition
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
2026 federal IRS guidance graduate student research assistants stipend employee classification fellowship W-2 FICA tax rules 2026 Google ↗
IRS Publication 970 graduate students research assistant stipend services required scholarship fellowship tax withholding 2025 2026 Google ↗
Department of Labor graduate student research assistants employee classification FLSA guidance 2026 Google ↗
- Publication 970 – Tax Benefits for Education · irs.gov
- Topic no. 421, Scholarships, fellowship grants, and other grants · irs.gov
- General Instructions for Forms W-2 and W-3 (2026) · irs.gov
- IRS – Student FICA Exception · irs.gov
- Internal Revenue Bulletin: 2005-2 · irs.gov
- Department of Labor – Higher Education Institutions and Overtime Pay · dol.gov
- Department of Labor – Employee or Independent Contractor Status · dol.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 federal IRS guidance graduate student research assistants stipend employee classification fellowship W-2 FICA tax rules 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Publication 970 graduate students research assistant stipend services required scholarship fellowship tax withholding 2025 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Department of Labor graduate student research assistants employee classification FLSA guidance 2026 OBSERVED | Google ↗ AI Mode ↗ | — | Definition | — | — | 1x of 1 |