Thank you for the response. I know he has to file taxes based on the overall amount earned between the Internship and his prior employment for the year.
What I want to know is how to report the internship income on the Fed tax return? Is this considered miscellaneous income? He didn't received any 1099 or w-2's because the money was given as stipends.
Also, would he be able to deduct any living expenses in NM for the two months he was in the internship?
