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Tax Reporting for Fellowship Income: Understanding Form Requirements and Recipient Status

March 27, 2024
March 27, 2024


Q. I have a payee who received income (fellowship payment) income code 16. It is my understanding that fellowship income is not reported by the payor to the IRS on any tax form, in my case a 1099; however, the payee may have to report their income on their U.S. tax return. I have given the payee a payment history for CY2023 to help with their tax return. The payee insists that a 1099 or even a W2 should be provided to her. I received Form W-8BEN that has a USA tax ID number from the payee.…

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