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danacos
Feb 4, 2009, 03:12 PM
My wife (an U.S. resident and Ph.D student) received a Teaching Assistatnship for 2007 - 2008 academic year and a Fellowship for 2008 - 2009 academic year from her department. For 2008 tax purposes, she received both 1099-MISC and W-2 forms. The amount on 1099-MISC (box #3) represents the entire amount of money she received during 2008. Thus, the smaller amount on W-2 (box #1) can only be a part of what is in box #3 from 1099-MISC. On 1099-MISC there are federal and state withheld taxes, and on W-2 there are only state taxes withheld.

Could someone tell me why did she receive 2 different forms and how can I file them (what specific lines should I use to report 1099-MISC box #3 and W-2 box #1 amounts)? Also, how do I report the taxes withheld?

Thank you.
AtlantaTaxExpert
Feb 10, 2009, 12:20 PM
Fellowship and grants are often reported on Form 1099-MISC as "other income" because it is NOT considered "earned income" and this is NOT subject to FICA (Social Security and Medicare) taxes.

Report the W-2 Box #1 income on Line #7 and the Form 1099-MISC Box #3 income on Line #21 of Form 1040.