I did an internship with Oak Ridge Associated Universities and received a Statement of Payment Letter that has the EIN and taxable amount. Where do I enter this information? The following statement from ORAU is confusing: Because participants are not employees, stipend payments are not considered wages and should not be reported as such. Stipend payments are payments made to you in order to help defray living expenses while you are engaged in a research participation program at the CDC. For IRS purposes, these payments are considered non-qualified scholarships and fellowships (not tuition and fees).
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