Tax Information for research grants and stipends
Independent research (e.g. leave term grants) and research assistantship programs (such as URAD, Presidential Scholars, etc.) are NOT considered employment for tax purposes. Stipends are considered to be fellowships and are issued and taxed differently than employment wages.
Please refer to IRS Publication 970 for detailed information on the taxability of fellowships. You may also consult with a tax professional or call the IRS help line at 800-829-1040 (be sure to tell them your question pertains to a fellowship stipend issued to you by your college so that they can direct you to the appropriate person). Keep in mind that any financial aid you receive from Dartmouth College in the form of scholarships (but not loans) may affect taxation of your award from UGAR. The IRS considers scholarships to be income for taxation purposes (this is the case whether you are a US citizen, permanent resident, or international student).
UGAR cannot assist in determining whether your award is subject to tax.