Financial information
Resources for trainees inquiring about stipend payments and taxes.
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Stipend payments
All fellows are paid at the beginning of the month for work completed the previous month.
Fellows receive their monthly stipend payment via direct deposit. Your monthly stipend is deposited directly into your bank account.
Stipend tables
More information on stipends and stipend tables.Tax Information
US income taxes are owed on any income that you receive while in the United States. Income taxes are assessed at both a state and a Federal level. Each year, you must report your earnings on annual tax reports, known as an “Income Tax Returns,” to both state and Federal tax offices. The Internal Revenue Service (IRS, https://www.irs.gov/) enforces internal revenue laws in the United States and collects Federal taxes.
OITE cannot advise fellows on tax payments.
IRTA/CRTAs and Visiting Fellows are considered trainees, not employees. For IRTA/CRTAs your income and social security taxes are not withheld from your paycheck. For Visiting Fellows, see the DIS tax webpage.
Fellows are mailed a 1099-G (for IRTA/CRTAs) or 1042-S (for Visiting Fellows) tax form that contains income information. This can be used to calculate the taxes you owe and must pay on Tax Day (April 15). For more information about the 1099-G/1042-S forms, visit the NIH Office of Financial Management's website.
Research and Clinical fellows are appointed as employees. This means your income and social security taxes have been withheld from your paycheck. Your income will be reported on a W2 form that is mailed by February 15.
Fellows must also pay state taxes. Information on state taxes can be found at:
- Maryland – https://www.marylandcomptroller.gov/individuals/taxtoolkit.html
- Virginia - https://www.tax.virginia.gov/
- District of Columbia - https://otr.cfo.dc.gov/
- North Carolina - https://www.ncdor.gov/
- Montana - https://mtrevenue.gov/
- Arizona - https://azdor.gov/
- Massachusetts - https://www.mass.gov/orgs/massachusetts-department-of-revenue
Other resources
Filing Forms
The deadline to file for your taxes is April 15.Loan deferments
Information on the loan deferment process.Contact us
Reach out to us with questions at [email protected].
This page was last reviewed on March 24, 2026.