NOTE that independent research and research assistantship programs (such as Sophomore Science Scholars, Junior Research Scholars, Presidential Scholars, etc.) are NOT considered employment. Stipends are issued and taxed differently than employment wages.
Your award may be considered taxable income. Please refer to IRS Publication 970 for detailed information on the taxability of awards (available on the IRS web site at: http://www.irs.gov/uac/Publication-970,-Tax-Benefits-for-Education-1). You may also consult with a tax professional or call the IRS help line at 1-800-829-1040 (be sure to tell them your question pertains to a stipend or grant payment issued to you by your college so that they can direct you to the appropriate person.) The Office of Undergraduate Research cannot assist in determining whether your award is subject to tax.
Additional guidelines apply to non-US resident individuals. For more information, please see Tax information related to grant/research stipends for non-resident foreign students.
Last Updated: 9/17/13