How do I report income from an REU Fellowship?

[SpencerBiske]

This past year, I participated in an NSF REU program, for which I was paid $6000. However, I was never given any sort of tax documents from the university I worked for, other than a 1099-MISC for a travel stipend (not part of the $6000). I don't believe that this should be self-employment income, since I was an employee of the university during this time. But, if I try to include it as any sort of miscellaneous income, it triggers either a form 8615 due to "unearned income," which puts my into my parents' tax bracket (I'm claimed as a dependent), or a form 8919 that comes with all sorts of complications. How am I meant to file this income?

I feel like I'm getting scammed by the university, since the best way seems to be to report it as self-employment even though I was officially an employee of the university (had an employee number/account that has since been wiped from the system after the summer program).

[AmyC]

Since you were an employee and this was job related, the answers must force the program to get the correct entry. Follow these steps:

1. Log in to your return.
2. Go to income
3. Scroll down to Other Common Income
4. Select Income from 1099-MISC
5. Edit/ Start/ Revisit
6. Enter income -the income should be in box 3,
7. Enter tax if any withheld in box 4
8. Continue
9. Describe the reason - travel stipend
10. continue
11. None of these apply
12. Continue
13. Did this involve main job?
14. No -this is for the worksheet to get the right answer despite it being your job
15. Continue
16. How often do you get?
17. Got in 2024 - even if you receive this each year so the program won't think this is another job
18. Continue
19. Intent to earn money?
20. No again, obviously you work for money but this needs to be no for the worksheets
21. Continue
22. Do you have another?
23. No
24. Continue

The NSF REU is a housing allowance and is considered taxable income. See NSF 23-601: Research Experiences for Undergraduates (REU). If you have a 1098-T, you can add the $6,000 of scholarship income there.