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Not applicable
posted May 3, 2021 2:55:18 PM

Is a 1099-G taxable grant taxable at the PA state level?

I received a 1099-G for a taxable grant. I conduct research at the National Institutes of Health. I am wondering if this is taxable at the PA state and local level. I have been paying quarterly estimated taxes on it because I assumed it was, but now I am seeing mixed answers on if it is taxable or not.

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2 Replies
Expert Alumni
May 3, 2021 5:26:11 PM

In general, grants for education or research that are based on a need or academic achievement are not taxable in Pennsylvania. You can read more about that here:

 

https://revenue-pa.custhelp.com/app/answers/detail/a_id/858/kw/stipend%20income/session/L3RpbWUvMTYyMDA4NzkxMy9zaWQveUdpcmwzYXA%3D

Not applicable
May 3, 2021 6:14:20 PM

Okay thank you. My grant is not based on need or academic achievement. I am just considered a trainee (not an employee), which is why I get paid as a taxable grant.

 

I saw the info on the PA website but I am unsure if I qualify. I am using my skills to advance research but I am not sure if I meet the other criteria. Perhaps the first one but that seems quite subjective. Any advice on how to figure out if I qualify for non taxable for sure? I always just assumed it was taxable.