NRSA's, both Individual and T32 and  are taxable income.  An awardee is no
longer in an employee/employer relationship with their Institution once the
appointment form is processed, and they are being paid from one of these
mechanisms.  Tell your student to review IRS Publication 520, which
explains the taxability for Fellowships and Scholarships.  Also, review the
guidelines.

Some institutions do not issue 1099's (Miscellaneous Income), to
Predoctoral awardees.

Deborah Everds
Research Administrator
Cell & Molecular Biology
NUMS, Chicago

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