Information for Current T32 Trainees
Ruth L. Kirschstein National Research Service Award (NRSA) Institutional Research Training Grant (T32) programs are designed to develop and/or enhance research training opportunities for individuals interested in careers in biomedical research. T32 Training Grants provide trainees with opportunities to travel to a conference, take additional coursework, and improve their career development training. This page contains resources for trainees who have been awarded a T32 training grant.
Timing of Payroll vs. Stipends
The University issues stipend payments on the first of each appointment month. Most banks process direct deposits within the same business day; however, with some banks/credit unions, it might take two to three business days to have stipend deposited to your account.
There will be a gap between a trainee’s final stipend payment and their first paycheck as they transition off the grant and return to standard payroll. For example, if their termination date is June 30, the final stipend payment will be issued on the first of the final month (June 1st) and the first payroll check for the period of July 1–15th will be received on July 22.
Taxes on Stipends
Although stipends are not considered salaries, these payments are subject to federal and, sometimes, state taxes. There are no taxes withheld from stipend payments by the University of Utah, and the University does not issue 1099s. We recommend that trainees consider paying estimated taxes.
Unfortunately, the University does not provide individual tax liability guidance, so our only option is to refer trainees to their personal tax professional. NRSA trainees may ask their grant administrator for a copy of their NIH Statement of Appointment, the U of U Scholarship/Fellowship/Traineeship form, and their award letter, which includes references to the applicable tax codes. (Section 117 of the Internal Revenue Code (26 U.S.C. 117) applies to the tax treatment of scholarships and fellowships.)
Travel & Training-Related Costs
Trainees are allotted grant funds to cover travel costs and training-related expenses. Exact amounts will always be outlined in your appointment/reappointment award letters. Prior approval by your program director may be required.
- Travel costs are provided to support travel expenses or virtual conferences.
- Generally allowable training-related costs: one computer (iPad or laptop) per two-year appointment, software that directly benefits your research project, lab supplies, analysis, use of core services, professional development opportunities, some professional memberships, and the like. Generally unallowable costs: office equipment (chairs, desk, etc).
Healthcare, Childcare, & Tuition
Funds may be provided for use towards the cost of the employer portion of your health benefits during the 12-month appointment.
Childcare cost support is available from NIH to full-time predoctoral, and postdoctoral trainees appointed on NRSA institutional training grant awards. Each full-time predoctoral or postdoctoral NRSA-appointed trainee is eligible to receive $3,000 per budget period for childcare costs provided by a licensed childcare provider.
Tuition is provided as a benefit for trainees. Courses related to your training will be paid for by the grant. Prior approval by your program director or sponsor may be required.
NIH Payback Obligation (Postdoctoral Trainees Only)
Postdoctoral trainees will incur a payback obligation to NIH in the first 12 months of their NIH-supported postdoctoral research training period. However, if they continue their T32 training for a second year, that second year will fulfill the payback obligation of the first year. As an alternative, the first 12 months of payback obligation can be satisfied if they engage in a second 12 months of health-related research, health-related research training, or health-related teaching.
