Is my daughter required to report as U.S. income the €1,000 a month stipend she receives from the Spanish Ministry of Education for the N. A. Language Assistants Program?

[bawe376610]

Spain withholds no taxes on her payments and considers it living expenses. Her contract is for six months so she does not qualify for a U.S. foreign residency credit. If yes, where would I report this on her 1040?

[NCperson · Accepted solution]

as a US citizen, she is required to report all her world-wide income.

how much is her total income? if less than $13,850, there is no filing requirement in any event.  However, if there are withholdings, the only way to get the withholdings back is to file.  (I am assuming she may be a student with little other income).