Please check out the IRS web site:

Publication 520, Scholarships and Fellowships

The web site address is:  www.irs.ustreas.gov/prod/forms_pubs/p52001.htm
This address worked as of 3/3/99.

Good luck,

Robert

At 09:05 AM 5/27/99 -0500, you wrote:
>We have a number of students who have individual PREdoctoral fellowships
>from NIH and who receive that support in the form of stipends.  Where
>can I find info on whether they must report stipends to the IRS and the
>extent to which these are taxed?
>
>Attachment Converted: "c:\apps\eudora\attach\dolcep191.vcf"
>
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Robert J. Kazalski                e-mail:  xxxxxx@admin.umass.edu
Accountant
Controllers Office
University of Massachusetts
Amherst, MA 01003
Phone:  413-545-1411
Fax:  413-545-4233

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