​​​​​​​​​​​​​​​​​​​​​​​ ACH

1. Who do I call for assistance with my ACH form?​​​​​​

Please reach out to Patrice Douglas and/or Gina Burney, who are the POCs from the Division of Invoice Payments
​​​​
2. ​​ What do I do if I don't have an SSN to put on the ACH form?​

​In place of the SSN field on the ACH form, the fellow can put their NED ID#. Please submit the signed ACH form in FPS as soon as possible for approval so the next payment can be captured as direct deposit. ACH is safer and faster for the fellow to receive their payment, within 1-3 business days vs. check payment could take up to 15 business days after our office certifies payments. ​

​​​​ Address Change

1. Why does my tax form show my old address when I updated my address in the NED system?

Updating in the NED system will not trigger an address change in Fellowship Pay System (FPS). Your Administrative Officer (AO) must manually update your address in FPS for your tax form to reflect your updated address.
​​​​
2. ​​How long can the Administrative Officer (AO) still update the address in FPS after the award has been terminated?

The address can still be updated in FPS after the award has been terminated.
​​​​
3. Can you confirm the address and SSN listed in the Fellowship Pay System (FPS)?

Our office does not have access to FPS to confirm addresses or SSN. Our office only handles payment and tax forms. Please contact your Administrative Officer (AO) regarding profile verification questions.
​​​​
4. ​Who can a fellow notify to request an address change?

Fellows must notify their Administrative Officer (AO) for any address change. AOs must update the address in Fellowship Pay System (FPS) for payment and tax purposes.
​​​​
5. Can you help me with my employment verification?

The Fellowship Office does not handle employment verification. Please reach out to your Administrative Officer (AO), so your AO can assist you.

Health Insurance

1. A summer intern’s termination form was submitted and auto approved in FPS earlier than prescribed; will this prevent OFM Fellowship team from updating reimbursable insurance rate line?

Yes, it will. However, if assistance is needed, please submit a ticket to the NBS/FPS Helpdesk.
​​​​
2. ​​What steps does an Administrative Officer (AO) need to complete for private health insurance reimbursement?

The address can still be updated in FPS after the award has been terminated.
​​​​
3. Why did I receive partial reimbursement for private insurance when I started after the first of the month?

Our office does not have access to FPS to confirm addresses or SSN. Our office only handles payment and tax forms. Please contact your Administrative Officer (AO) regarding profile verification questions.
​​​​
4. Why was my premium not paid to FAES even though my effective date of award was in a previous month?

Fellows must notify their Administrative Officer (AO) for any address change. AOs must update the address in Fellowship Pay System (FPS) for payment and tax purposes.
​​​​
5. One of my fellows’ awards was terminated at the end of July. Why did FAES not receive the last premium for the month of August?

The Fellowship Office does not handle employment verification. Please reach out to your Administrative Officer (AO), so your AO can assist you.​​​

Stipend Payments

1. How does a fellow change a direct deposit checking account?

An updated ACH must be submitted to an Administrative Officer (AO). An AO must enter the information in FPS for approval. Our Fellowship team does not process ACH forms.
​​​​
2. ​​Can a fellow’s stipend payment be split between two different bank accounts?

No, a fellow cannot split a stipend payment between two different bank accounts because the NIH Oracle/NBS database does not have an option to allow fellows to have two open accounts.
​​​​
3. What is the monthly stipend pay date for fellows?

The stipend monthly pay date is the first business day of the following month if the awards are certified within certification period.
​​​​
4. How many days does Fellowship Payment System operate monthly?

The Fellowship Payment System operates on a 30-day basis regardless of the number of days in a month.
​​​​
5. How can I access my pay stubs. can you email it to me?

Fellows do not have access to pay stubs. Please reach out to your Administrative Officer (AO). Your AO can assist with obtaining a copy of your pay stubs. Our office does not handle pay stubs.


6. Why is the amount on the final pay stub different than what was listed on the 1042-S or 1099-G tax form?
​​​
Tax forms are based on stipends paid to a fellow in a 12-month period. However, because fellows are paid in arrears on a 30-day monthly basis, a fellow’s December stipend is not disbursed until the first business day of January the following year. Therefore, the December stipend amount listed on the pay stub will be included on the following year’s tax form.
For example, the 2023 tax forms were based on stipends paid to fellows from December 2022 to November 2023 because fellows are paid in arrears. The fellow’s December 2023 stipends were paid on the first business day of January 2024. Thus, the January payment will be included on the 2024 tax form.


7. How does the Administrative Officer (AO) correct an incorrect stipend rate?

The AO must submit a ticket to the NBS/FPS Helpdesk for assistance.


8. I am a current postbac and I am wondering if I am allowed to open a Roth IRA.

A fellow is NOT an employee. Only a federal employee can open an NIH Roth IRA or a Thrift Savings Plan (TSP). You may want to consider contacting your bank for advice. If you have any additional benefits questions, please contact your Administrative Officer (AO).


9. Is the IRTA stipend subject to social security taxation?

According to the Fellowship guidelines, fellows are not considered employees, so social security, Medicare, self-employment taxes, etc. does not apply. Please reach out local IRS office and/or tax advisor for advice.

Taxes

1. Where can I receive assistance with or information on filing my taxes?

Our office does not advise fellows regarding tax payments. For any questions regarding paying state and federal quarterly taxes, please visit the Internal Revenue Service’s (IRS) website or contact a tax advisor for assistance. You may also want to consider visiting the NIH/Division of International Services (DIS) site for general information.


2. Does NIH offer tax filing training?

Please visit the NIH/Division of International Services (DIS) website at for tax training information.


3. Will taxes be withheld from my pay?


1. If you are a domestic fellow, then NIH does not withhold any taxes from your stipends. Fellows are encouraged to contact a tax advisor for questions.
2. If you are a visiting fellow, who is coming from a country that DOES NOT have a tax treaty with the U.S, then 14% Federal taxes will be taken out from your stipends to pay to the IRS on your behalf.
3. If you are a visiting fellow, who is coming from a country that DOES have a tax treaty with the U.S, then NIH do not withhold any tax from your stipends as you are tax exempt.


4. Can I get a copy of my tax form because I did not receive a copy by mail?

Yes, our office can send a copy of your tax form by NIH secure email two weeks after tax forms are mailed out.
For verification, please send an encrypted or secure email to our OFM Fellowship central inbox OFMGAB_FPS@od.nih.gov with the following information:
1. Full Legal Name
2. NED ID# (starts with 200…) or the last 4 digits of social security number (SSN)
3. Mailing Addresses “old” and “new”
4. Requested tax year
5. Tax form (1099- G or 1042-S)
6. Reason the electronic copy is needed.


5. I received a copy of my tax form; however, can I request an electronic copy for convenience?

If you already received your tax form in mail, please scan and save a copy to use for your electronic tax filing. We only send electronic copies to those who unfortunately did not receive one by mail because of their incorrect addresses (because the fellow did not notify their Administrative Officer and request an update to their address in FPS before our mailings).
Due to high volume of emails and phone calls during the tax season, we’re focusing on those who have not received their tax forms so they can meet the IRS filing deadlines.


6. Will NIH notify IRS for any address change after the tax forms have mailed out?

No NIH will not.


7. Will I receive a tax form?

If your total stipend for the year was below $600, you would not receive a tax form. NIH only issues tax forms for services performed in the amount of $600 or more. If it was this threshold or more, you will get a copy of your tax form in the mail. Please note the Intramural Research Training Award (IRTA), Cancer Research Training Award (CRTA) fellows receive 1099-G tax forms and Visiting Fellows (VF) receive 1042-S tax forms. 1099-G tax forms will be mailed by January 31st and 1042-S will be mailed by March 15th.


8. I received a 1042-S form. Will I also receive a 1099-G if I am on a F-1 visa?

No, you do not qualify to receive a 1099-G from. You are a visiting fellow, and all visiting fellows receive a 1042-S from our office. 1099-Gs are for domestic fellows (U.S. Citizens and U.S. Permanent Residents).


9. Why didn't I receive my tax form if I started working in December?

You did not receive your tax form even though you started working in December because a fellow’s December stipend is not disbursed until the first business day of January the next year. Therefore, the December stipend amount will be included on your next year’s tax form.


10. Do I receive my tax form quarterly?

Note fellows only get one 1099G or 1042S for the entire year from our Fellowship office. If you need your paystubs to filing your taxes quarterly, then please reach out to your Administrative Officer (AO) who can provide you with the information. Please consult with a tax advisor on filing the taxes quarterly as our office is not allowed to advise on tax filling/payment.


11. Can I obtain a tax document if I am a F32 Grant Fellow?

The Fellowship Office does not issue tax form for F32 grant fellows. Please reach out to your university to obtain a 1099 form.


12. Does your office usually send out the 1095-S to fellows?

Our office does not handle 1095-S. Please send your request to Foundation for Advance Education in the Science (FAES) at faesinsurance@od.nih.govto request a copy.


13. How can I correct the tax rate on my 1042-S since I am eligible for the tax treaty?

If you are eligible for tax treaty exemption, please work with your Administrative Officer (AO) to submit the required documents to the NIH/Division of International Services (DIS) so they can update your information in the system.
Note, if there are any updates made in the system concerning this, they will be reflected on your 1042-S tax form the following year.


14. Should I add the totals on my 1099 NEC and 1042-S forms to my gross income if I am under the tax treaty article 18(1)?

Please consult with your tax advisor for proper tax filing.


15. NIH withholds 14% taxes; is that for federal and state tax?

The 14% withheld is only for federal taxes.


16. How can obtain a copy of my W-2?

If you are a fellow, you don’t receive a W-2 form. You either receive a 1099-G (domestic fellow) or 1042-S (visiting fellow).