Is Income from a NIOSH Traineeship Taxable?
The stipend portion of a traineeship award may be taxable, depending on trainee’s tax situation and other school expenses. It is advisable for trainees to obtain IRS Publication 4, “Student’s Guide to Federal Income Tax” and IRS Publication 520 on gift aid and tax requirements. The IRS can be contacted at 510/839-1040. The University doesn’t issue a W-2 or 1099 and does not withhold taxes on traineeships.