How you file it, with the IRS, depends on how the income is reported to you, if you are a US citizen/resident. How is your pay reported to you? Is it reported on a form T-4 (Canadian W-2)? Is it treated as scholarship? Is it treated as tuition remission? Something else? How much is it (is it enough to result in a tax liability)? Can you be claimed as a dependent by someone else?
