Where do I put my daughters stipend income on her tax form? No w2 nor 1099 was provided, just a letter stating stipend disbursement.

[Michael5]

IL resident, ten week internship in Florida, two stipend amounts shown, one for travel & lodging and other for internship.  1) where on federal tax form that should be reported, and 2) not clear if it should be taxable in IL or not since she lived in FL.

[MichaelDC]

Generally, stipend income is taxable. The one for travel & lodging may be a non-taxable reimbursement. It's best to check with the bursar's office to be sure. If she's otherwise liable for state taxes in Illinois, she would report the stipend income on the IL return. If you have any other details regarding this question, please feel free to post them in the comment section. 

You report this income by following the steps below, assuming she didn't get a 1099 or W-2:

• Go to Federal and choose Wages and Income.

• Scroll to the Less Common Income section and choose Miscellaneous Income (the last choice).

• Choose Other income not already reported on a Form W-2 or Form 1099.

•  Answer Yes on the Other Wages Received screen.

• Continue past Wages Earned as a Household Employee and Sick or Disability Pay.

•  Answer Yes on the Any Other Earned Income screen.

•  Choose Other on the Enter Source of Other Earned Income screen (see the screenshot).

•   Enter your stipend information on the Any Other Earned Income screen.

This will report your stipend on line 7 of your Form 1040, and you will not be subject to Self Employment Tax.