Yes at public and private universities graduate students receiving stipends, most assistants are employees covered by the national labor relations act. They get

Yes at public and private universities graduate students receiving stipends, most assistants are employees covered by the national labor relations act. They get a W2 and pay taxes on the income, except for qualified educational expenses. The law protects their right to collectively bargain. But not all students are employees. https://web.archive.org/web/20180307211117/https://www.nlrb.gov/news-outreach/news-story/board-student-assistants-covered-nlra-0 https://web.archive.org/web/20180307211117/https://www.nlrb....