Taxes on summer REU internships

Parents Forum
1

<p>After searching on this site and elsewhere, it appears that my daughter's income from a summer REU is taxable. She received a stipend + room and board at a university out of state and no taxes were withheld. The director of this NSF-funded program emailed all participants to say that the school does not send W-2 forms and cannot offer advice about reporting the income.</p>

<p>Should this be reported as self-employment income? I don't think it would be considered a scholarship or fellowship since she doesn't attend the school and she took no classes while working there. Thanks for any advice you can offer.</p>

2

<p>There is a thread in the internship forum that’s related. Our son received a W-2 for the work part and untaxed money for room and board. He didn’t get a 1099 or anything else for the room and board stuff. I think that this discussion is better in the other thread as there’s some decent information there.</p>