UW Research

Prepare Training Grant Budget

Review general guidance on:

Training Grant Budget Preparation

Begin to collect the necessary information early in collaboration with the PI to prepare the training grant budget. This includes:

  • Number of anticipated trainees per year
  • The career level of trainees
  • Appropriate stipend level per trainee
  • UW Tuition amounts and anticipated tuition escalation rates
  • Required supplies, materials, or equipment
  • Any additional personnel expenses
  • Anticipated travel

T32 Institutional Grant funding is awarded in six cost categories:

  1. Trainee Stipends
  2. Tuition and fees
  3. Training Related Expenses (TREs)
  4. Trainee Travel
  5. Childcare Allowance
  6. Facilities & Administrative Costs (F&A)


Trainee Stipends

See NIH GPS Ruth L. Kirschstein National Research Service Awards>11.3 Institutional Research Training Grants>11.38 Allowable and Unallowable Costs

NIH sets NRSA stipend levels that are determined by the trainee type and the trainee career level (e.g., trainee in the 4th year of postdoctoral experience). Stipend levels set by the NIH will apply to Federal fiscal periods as announced by the NIH; these levels may change each Federal fiscal year (October – September). Understand the differences between trainee classifications, how they are paid, and build this into the budget correctly so offers made to trainees are accurate.

When entering your T32 budget into SAGE, it is preferable to enter the stipends as a lump sum in the 08-02 cost category (stipends without benefits) in order to align the plan in Workday with the Notice of Award funding categories.  Remember, NIH does not award benefits on their NRSA Training Grant Awards, instead they award Training Related Expenses.  When GCA sets up the Award Line in Workday, stipend funds are placed in stipends with benefits object classes (02 for new Workday Award setups, or 01 for awards converted from FAS) in ledgers 50050 (for Post-Docs) or 50110 (for Predocs). Benefits are typically paid with the funds awarded in the Training Related Expenses category. These funds will not cover the full cost of benefits and you will have to manage this throughout the lifetime of the award.  Refer to the “Managing shortfalls in benefits” section in Managing Training Grant Budgets guidance.

Stipends are not salaries and are intended to defray living expenses during the training appointment. Stipends have specific tax rules and considerations. Stipends may be taxable, but the UW does not withhold taxes on stipends. Trainees are responsible for paying any necessary income tax on the stipend. Refer to the UW’s Tax Office guidance on stipends for additional information on stipend taxes.

Tuition and Fees

The NIH awards 60% of the Operating Fee portion of a trainee’s UW tuition, up to a set amount per trainee. The amount of tuition requested on the training grant budget should be 100% of the Operating Fee amount listed by the University of Washington tuition schedule. The NIH will adjust the amount awarded to meet its current NRSA stipend, tuition and fees policy.

Training Related Expenses

Training-related expenses are those items of cost that are separate from tuition and stipends. These are funds intended to defray other costs such as equipment, travel, trainee health insurance, and other expenses directly related to the training program. Funding amount is determined per trainee and type (e.g., predoctoral or postdoctoral) at a level that is set by the NIH for each fiscal year.


It is common to have travel expenses budgeted on a T32 to cover the cost of seminars and conferences that comprise part of the training plan experience. These costs should only apply during a trainee’s appointment to the T32. Refer to guidance provided by the specific Institute/Center for additional information on how to plan for these expenses.

Childcare Allowance

See NOT-OD-21-177
Starting in Federal fiscal year 2022, the NIH began providing childcare cost support to T32 trainees at a set rate per trainee per budget period. This applies only to childcare costs provided by a licensed childcare provider. Refer to current NIH guidance for the applicable rate.

The department/program administering the T32 is responsible for validating the eligibility requirements, documentation, and payment of the allowance. Refer to GCA’s NIH childcare allowance process and documentation requirements webpage for additional information.

Facilities & Administrative (F&A) Costs


NIH caps the amount of F&A an applicant can request at 8% of total direct costs less equipment, tuition, and fees, and subcontract amounts beyond $25,000. These direct cost line items must be excluded from F&A calculation.