Are graduate student stipends considered taxable income at the state level, and how do I set up payroll deductions for my company based in Ohio?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are graduate student stipends considered taxable income at the state level, and how do I set up payroll deductions for my company based in Ohio?
3 real searches · 1 real-search pass
site:irs.gov graduate student stipend fellowship teaching research assistant wages scholarship taxable income payroll withholding FICA student exceptionGoogle ↗
OBSERVEDReason
site:tax.ohio.gov employer withholding Ohio income tax employer registration withholding account payrollGoogle ↗
OBSERVEDOther / navigational
site:ohio.gov Ohio employer unemployment compensation registration new employer payroll workers compensationGoogle ↗
OBSERVEDOther / navigational
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). 2 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
site:irs.gov graduate student stipend fellowship teaching research assistant wages scholarship taxable income payroll withholding FICA student exception Google ↗
site:tax.ohio.gov employer withholding Ohio income tax employer registration withholding account payroll Google ↗
site:ohio.gov Ohio employer unemployment compensation registration new employer payroll workers compensation Google ↗
- Ohio Department of Taxation – Employer Withholding · tax.ohio.gov
- OH|TAX eServices · tax.ohio.gov
- Student FICA exception · irs.gov
- Publication 15-A (2026), Employer’s Supplemental Tax Guide · irs.gov
- Ohio Department of Job and Family Services · jfs.ohio.gov
- Ohio Bureau of Workers' Compensation · bwc.ohio.gov
- Topic no. 421, Scholarships, fellowship grants, and other grants · irs.gov
- Publication 970 (2025), Tax Benefits for Education · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
site:irs.gov graduate student stipend fellowship teaching research assistant wages scholarship taxable income payroll withholding FICA student exception OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
site:tax.ohio.gov employer withholding Ohio income tax employer registration withholding account payroll OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
site:ohio.gov Ohio employer unemployment compensation registration new employer payroll workers compensation OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |