topic Re: Stipends in Get your taxes done using TurboTax

Stipends

AJoseph24 — Tue, 10 Feb 2026 09:55:47 GMT

We paid $1000 each in stipends to medical fellows for the year 2021-2022 in the year 2023 on behalf of the Parent Hospital that our company resides in. When processing a 1099 for these fellows, should that be listed under 1099-Misc other payments?

Re: Stipends

ThomasM125 — Thu, 18 Jan 2024 03:33:49 GMT

If the payments were not for teaching, research or other services rendered as a condition of receiving the stipend, you can report them on the Form 1099-MISC in Box 3 Other Payments. Otherwise, they should be reported on a W-2.

Re: Stipends

AJoseph24 — Tue, 23 Jan 2024 17:42:38 GMT

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?

Re: Stipends

RobertB4444 — Tue, 23 Jan 2024 20:43:08 GMT

You need to issue the 1099-MISC with the amount in box 3 to all of the fellows.

The hospital should be sending a 1099 to YOU.

@AJoseph24