About the Fee Waiver and Stipend
Our compensation package for graduate assistants
Graduate tuition waiver tax changes
Beginning with fall 2026 tuition and fee waivers, graduate assistants whose official appointments are not classified as Graduate Teaching Assistants or Graduate Research Assistants may have a portion of their tuition and fee waivers treated as taxable income.
Learn more about the tax treatment of graduate tuition waivers.
About the tuition and fee waiver
The fee waiver will pay for graduate level courses that are part of the GA's primary graduate program being pursued.
The maximum number of graduate credits covered by the tuition and fee waiver scholarship cannot exceed 10 percent beyond the minimum credit hour requirements of the degree program, or one additional course if only enrolled in a graduate certificate. Within this overall limit, the waiver covers up to 12 hours in the fall or spring. Graduate credit hours taken in the intersession prior to the start of a semester are part of the allowable fee waiver limits of that semester.
Students on a full graduate assistantship during the spring semester are eligible for a fee waiver scholarship of up to 6 hours during the following summer term as long as minimum eligibility is maintained. This eligibility does not depend on having a summer graduate assistantship.
For half GA's, waiver hours are not to exceed six in the fall or spring and three hours in the summer.
What it covers
The GA tuition and fee waiver scholarship will pay for the following:
- The basic tuition fee, regardless of student residency, per credit hour for graduate level courses.
- Student services or online/web conferencing/off campus fees assessed for graduate course enrollment.
What it doesn't cover
- Differential tuition rates or other enrollment fees assessed for individual courses. The list of courses with these extra fees, and the detailed rate for tuition and fees, is available at: https://www.missouristate.edu/registrar/costs.htm
- Supplemental course fees.
- Student health insurance, books or other miscellaneous fees.
Tax treatment
Graduate Teaching Assistants and Graduate Research Assistants are exempt from taxation on their tuition and fee waivers under applicable federal law. For graduate assistants in other appointment classifications, waiver amounts exceeding $5,250 in a calendar year are added to taxable wages.
Review graduate tuition waiver tax information, witholding schedules and frequently asked questions.
Payroll resources
Payroll and assistantship resources
Questions about taxable waiver calculations, withholding, paystubs or Form W-2 reporting may be directed to the Payroll Office at Payroll@MissouriState.edu.
Questions about appointment classifications, assistantship eligibility or fee waivers may be directed to the Graduate College at GradAssistantships@MissouriState.edu.
Preparing a grant proposal?
Stipend levels
The majority of GA stipends are at levels 1 or 2. However, special program requirements and needs may warrant offering stipends at levels 3 or 4.
For 2026-2027, the levels are:
|
Term or Length |
Stipend Level 1 |
Stipend Level 2 |
Stipend Level 3 |
Stipend Level 4 |
|---|---|---|---|---|
| Academic Year (FA & SP) |
$10,096 | $12,291 | $14,246 | $16,356 |
| One Semester (FA or SP) |
$5,048 | $6,146 | $7,123 | $8,179 |
| Summer only | $2,525 | $3,073 | $3,562 | $4,089 |
A graduate assistant that works half-time (10 hours per week) will receive half of the stipend amount listed above.
Stipends are disbursed electronically at the end of the month in four equal payments per semester. The first payment comes at the end of the first full month in the appointment period.
Graduate assistants should review the potential tax treatment of the tuition and fee waiver when considering the overall compensation package.
Summer stipends
A limited number of graduate assistantships are available during summer sessions. Summer graduate assistants may hold an assistantship without being enrolled in coursework, as long as they are enrolled in the subsequent fall semester.
Students with DACA status
Current law prevents students with Deferred Action for Childhood Arrival (DACA) status from receiving scholarships or other types of financial assistance directly from university, state or federal sources. A DACA status student may apply for graduate assistantships, but if selected, would be eligible to receive only the stipend portion as long as the student retains a valid work permit. This means the DACA status student would not be awarded the tuition and fee waivers. The current law does not prevent DACA status students from receiving scholarships sponsored by outside agencies or organizations. Such students may want to search for scholarships.
Eligibility for fee waiver
Your signed assistantship appointment form must be received by the Graduate College by the below dates to be eligible:
- September 15 for the fall semester
- February 15 for the spring semester