rbynaker
Level 13

For some reason colleges and universities seem to be "above the law."  No 1099 required for these "research" stipends/fellowships and they're not subject to employment taxes either.  All doctors and lawyers are tax cheats and have to be given 1099s but all university students will of course voluntarily report these things properly on their tax returns without any tax forms whatsoever.

If it's a non-US person, there is an income tax w/h requirement and a reporting requirement (1042-S) but nothing has to be done otherwise.  Here's a quick example from the GWU website:

https://taxdepartment.gwu.edu/taxation-scholarships-fellowships-stipends-0

Rick

0 Cheers