Thank you for reading my post. I am a postdoctoral fellow at Columbia University and I am receiving an NIH National Research Service Award (NRSA) institutional training grant (T32). I am NOT considered an employee, neither of the University nor of the NIH. Self-employment (FICA) taxes are not withheld from my paychecks. And this is my question: Am I supposed to pay self-employment (FICA) taxes? I can't get any definitive answer from the university's tax office, so I decided to try to get some help from this forum.
I did some online search and apparently this is a complicated question that doesn't have a simple solution. Below is a link to an article that deals with fellowships and their taxability. After reading it, my impression is "you don't have to but you should". But I am a biologist and I am probably wrong with my conclusion. Here's the link: Overview of Tax Issues for Postdocs - National Postdoctoral Association - Welcome
Here's another article dealing with the same issue, and again, after reading it I am not sure what to do: Postdocs and the Law, Part II: Principal Investigator Versus Individual Grants - Science Careers - Biotech, Pharmaceutical, Faculty, Postdoc jobs on Science Careers
Here is an NIH guideline, but an old one from 1994, saying explicitly that NRSA stipends are not subject to employment or self-employment tax (FICA). But again, this is an old guideline. NIH Guide: NATIONAL RESEARCH SERVICE AWARD--INSTITUTIONAL GRANTS POLICY AND GUIDELINES
Yale's tax office says that their postdoctoral fellows don't have to pay FICA taxes: Yale University Office for Postdoctoral Affairs | Postdocs
So if anyone could shed some light onto this issue I would greatly appreciate it.
One more question about state taxes. I live in New Jersey but work in New York. Am I supposed to pay NJ or NY state taxes?
Thank you very much for your help.