A stipend is a fixed payment made to cover specific expenses or support someone during a particular situation—whether that's a student internship, a religious or military role, or a fellowship. Unlike a salary tied to ongoing employment, a stipend typically has a defined purpose and timeframe. Understanding how stipends work matters because they're treated differently by the IRS depending on what they cover and who provides them, which affects whether you owe taxes on the money.
The articles here explain which stipends are taxable income and which may be tax-free, how to report them on your return, and how different types of stipends—from housing allowances to research grants—interact with the tax system. You'll find information about how stipends differ from wages, scholarships, and other forms of support, and what records you need to keep.