Does a trainee have to pay taxes on stipends?
The interpretation and implementation of the tax laws are the domain of the IRS. NIH takes no position on the status of a particular taxpayer, nor does it have the authority to dispense tax advice. Having said that, some modest guidance is provided in the NRSA Guidelines on stipend taxability. Refer to NIH Grants Policy Statement—Taxability of Stipends (http://grants2.nih.gov/grants/policy/nihgps_2003/NIHGPS_Part10.htm).