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Fellowship

Fellows are not employees. While fellows may contribute significantly to sponsored projects, they are understood to be trainees and their support is not for services rendered. They receive stipends as opposed to salaries and wages. Fellows are issued 1099 forms rather than W2 forms at the end of the calendar year. The taxability of their stipends is governed by a complex collection of principles and rulings by the IRS. Fellows receive no fringe benefits by virtue of their appointment, and no fringe benefits are extracted from the sponsored projects which provide their stipends.

For additional information, see our Fellowship Quickguide.

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