Oak Ridge Science Semester

Taxes will not be withheld from the stipend you receive from ORNL. However, according to ORISE representatives, all stipend amounts are taxable and will be reported to the IRS. Your position at ORNL is not a job but an undergraduate fellowship. Consequently, ORAU will report the amount you've been paid on a 1099 form--not a W2 form. A copy of the 1099 is provided to each student in January following the calendar year. It is the responsibility of the individual to report stipends to the IRS. Since your position is not a job, stipends should NOT be reported on your 1040 form as wages, but should be reported as miscellaneous income (fellowships, prizes, awards).