Does a trainee have to pay taxes for stipends received?
For information about taxes, see the Tax Liability information in the STIPEND SUPPLEMENTATION, COMPENSATION AND OTHER INCOME section of the T32 Program Announcement. This section of the Program Announcement explains the requirements for all candidates. • Is a new Appointment Form required each year for each trainee supported by the T32 grant? Yes. A new Appointment Form (PHS 2271) is required each year for each trainee. Each appointment begins a new 12-month period. • When is a Termination Form required? A Termination Form (PHS 416-7) is required immediately upon termination from the T32 grant. Information on the Appointment and Termination forms must coincide. If a trainee leaves prior to the originally planned appointment period, then an amended appointment form must be submitted so the termination date matches the end of the abbreviated appointment period, and the stipend must be pro-rated. If a trainee takes a leave of absence, a Termination Form (PHS 416-7) must be submitted. All
