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February 20, 2025
Question

student stipend 1099 misc state tax

  • February 20, 2025
  • 1 reply
  • 0 views

My son is a full-time student in Alabama, and we claim him as a dependent on our taxes. He took a course in Pennsylvania over the summer and received a $1200 meal stipend. He received a 1099 MISC for the $1200 as other income and a +$200 difference in tuition payments and scholarship/grants on 1098-T. Does he need to file taxes in PA due to the stipend? 

1 reply

Hal_Al
Employee
February 20, 2025

No. A stipend is treated as a scholarship and not taxable in the state where the school is. 

sjmartsAuthor
February 20, 2025

Thank you!

Hal_Al
Employee
February 20, 2025

Does he have any other income? If so, how much and from what source.  1099-Misc income  is treated as unearned income.  Scholarship income is treated as earned income (up to a point).  You may want to enter the 1099-Misc income, in a different place.

 

Are you using online or download TurboTax?