Explore UAB

Colleges & Schools

Office of Postdoctoral Education

Types of Postdoctoral Appointments

A mentor and mentee in a lab. Upon appointment, a postdoctoral scholar is assigned to one of two distinct categories for payroll and taxation purposes:

  • Status Code 21: A Postdoctoral Employee is an individual who, while pursuing further training, provides services to UAB for compensation. These postdocs receive a salary, usually as part of an NIH-funded grant. Salaries and wages are fully taxable to the individual providing the services. Postdoctoral employees receive benefits as shown under the Benefits section.
  • Status Code 20: A Postdoctoral Trainee is an individual who is receiving a true fellowship, as defined by the IRS, and receives an amount to aid in the pursuit of research training. This amount cannot represent payment for the performance of any past, present, or future teaching, research, or other services. Postdoctoral trainees are provided health insurance with the opportunity to purchase dental options.

UAB is committed to ensuring compliance with sponsor and university requirements while providing effective stewardship of resources. In support of this commitment, it is important to remember that external support of research activities (including salary, supplies, stipends, etc.) must be processed through the UAB Office of Sponsored Programs.  This helps ensure transparency and facilitates compliance with UAB’s regulatory and other responsibilities by allowing for institutional reviews (e.g., COI, export control).

In accordance with IRS regulations, UAB does not withhold federal income taxes on status code 20 postdoc trainees, and the State of Alabama currently excludes fellowships from taxation in their entirety. Therefore, to the extent that a scholarship/fellowship is federally taxable to the individual, that individual will probably have to file federal quarterly estimated income tax returns and pay quarterly taxes in order to comply with individual income tax regulations. (For specific advice on an individual tax situation, a tax professional or the IRS should be contacted. Non-resident aliens should direct their tax questions to the International Scholar and Student Services opens a new website (ISSS) at (205) 934-3328. Postdoctoral trainees receive benefits as shown on Benefits & Compensation.

In accordance with regulations, federal and state income taxes are not withheld from stipend amount IF YOU ARE A CITIZEN OF THE UNITED STATES. You may be required to file federal quarterly estimated income tax returns and pay quarterly taxes to comply with individual income tax regulations.

It is important to consult an income tax professional or the IRS for advice on income taxes.

IRS Resources

Other Resources

Back to Top