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Are Research Program Payments to Students Taxable and 1099 Reportable?
March 6, 2026
Q. We have a program where some of our enrolled students at our institution and some students from other schools attending a REU program in the summer.Under the program, there will be payments made to each of the student participants as follows. Should these payments be considered taxable and issued a 1099 for?
Housing costs (if not staying at New York Tech’s NYC dorms – if staying in the dorms NYIT receives this portion)
Food cost allowance (paid in three installments)
Participant stipend…
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