Also, I forgot to mention that these fellows are not employees so they cannot get a W-2. They are research medical student fellows. Also, my company is being reimbursed 100% for paying these stipends to the fellows by the affiliated hospital. The stipend is for them to use for supplies, lab coats, books, I-pads or whatever to use while working here. Should we be sending the 1099 or the Hospital that is reimbursing us for the stipend payments 1099 these fellows?
