Tax Information for research grants and stipends
Independent research and research assistantship programs (such as Undergraduate Research Assistantships, Presidential Scholars, etc.) are NOT considered employment. 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.
If you have questions about a specific UGAR fellowship payment that you received, contact the Arts & Sciences Finance Center and/or Accounts Payable.