Stipend and Meal Subsidy
As a PPIA Fellow, you will receive a direct payment of $2,000 for a stipend and an additional $1,000 for a meal allowance. That is a total payment of $3,000.
The stipend is a payment for the fellows to help with their living expenses during enrollment in PPIA to take the place of potential earnings they gave up to participate in PPIA rather than pursuing a job. The stipend and meal allowance are considered by U.S. tax laws to be a “non-qualified” scholarship or fellowship for tax purposes.
The costs of airfare, university housing, books and materials are considered to be “in-kind”, so although you are not directly receiving these funds, they are considered to have been provided to you by the program. The general treatment of this award is relevant for U.S. Federal income tax purposes. If you have questions or concerns regarding non-qualified scholarships or fellowships, you should contact your personal tax advisor. The university’s total value of the “non-qualified” scholarship or fellowship awarded to you for the period of June 13, 2024 through August 3, 2024 for PPIA/JSI Fellowship is estimated to be approximately $3,000 per student, as airfare and other costs may vary.
The stipend and meal allowance are paid as Non-Qualified Scholarships (NQS) and are considered taxable income by the Internal Revenue Service (IRS).
- The university does not have an IRS reporting (ex. Form 1099 or W-2) or tax withholding obligation on non-qualified scholarship payments for students that are considered a U.S citizen, U.S. taxing resident or Resident Alien, This income is self-reported and it is your responsibility to include the income on your personal income tax return, if applicable.
- International Students: The university has an IRS reporting and tax withholding obligation on non-qualified scholarship payments for students that are considered non-resident aliens for tax purposes. 14% will be withheld from your payment and remitted to the IRS unless you qualify for tax treaty benefits. A Form 1042-S will be issued to you to assist you with your personal tax return.