what form to use for a student stipend?

[Sumlg99]

Hi everybody!

i'm wondering what form to use for filing a research stipend? i am getting this stipend from my internship, not school. the only thing they provide me with is the pay stubs that just state what amount i was paid, with no taxes taken out , and no form was sent to me.

Are you able to tell me what form to use?

[DianeW777]

Yes. Report the income in Less Common Income. 

For the 1099-MISC:

1. From the left menu, select Federal
2. Wages & Income scroll all the way down to Less Common Income and click Show More
3. Select the last listed option for Miscellaneous Income 1099-A, 1099-C, click Start
4. Next, select the last listed option Other Reportable Income
5. Did you receive any other taxable income, click Yes
6. Other Taxable Income: Enter your description and the amount and click Continue and Done. 

Please click the articles for more information:

Are my scholarships, fellowships or grants taxable?

IRS Publication 970 

[Sumlg99]

Hi Diane, thank you for the help.

When I do this and complete it, a form that is uncomplete comes up that needs reviewed, called tax for certain children with unearned income, form 8615. Looking through this form, it list  the income amount that I reported. Did i do something wrong? 

[JamesG1]

No.  However, you may qualify to file IRS form 8615 Tax for Certain Children Who Have Unearned Income because the stipend is considered 'unearned income'.

For 2022, Form 8615 needs to be filed if all of the following conditions apply:

• The child has more than $2,300 in unearned income
• The child is required to file a tax return
• The child does not file a joint tax return with a spouse
• At least one of the child's parents is alive
• The child is within certain age limits

For tax purposes, the child's "age" is the age on December 31. The child is required to file the form if any of these conditions apply:

• The child is under 18 at the end of the year
• The child is 18 years old and does not have earned income that is more than half of the child's support for the year, or
• The child is a full-time student age 19-23 and does not have earned income that is more than half of the child's support.

The IRS defines unearned income in the Instructions for IRS form 8615.

Unearned Income

Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed (earned income). It includes taxable interest, dividends, capital gains (including capital gain distributions), rents, royalties, pension and annuity income, taxable scholarship and fellowship grants not reported on Form W-2, unemployment compensation, alimony, the taxable part of social security and pension payments, and income (other than earned income) received as the beneficiary of a trust.

See also this TurboTax Help.

@Sumlg99