There is no income form provided by the stipend such as a misc income form or w-2. So Is it taxable income? Does it need to be filed?
Generally Stipend income is taxable. If you have more information about your fiancee's situation, please respond here.You report this income by following the steps below, assuming she didn't get a 1099 for it Note that she will need TurboTax Deluxe to report this income.:
This will report your stipend on line 7 of your Form 1040, and you will not be subject to Self Employment Tax.
You can not claim your fiancee as a dependent if she had income of $4050 or more.