What are the specific IRS rules regarding stipend taxes for graduate students who are performing work that is not strictly related to their degree requirements?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the specific IRS rules regarding stipend taxes for graduate students who are performing work that is not strictly related to their degree requirements?
3 real searches · 1 real-search pass
site:irs.gov Publication 970 scholarships fellowships payment for services IRC 117(c) graduate students taxable compensationGoogle ↗
OBSERVEDOther / navigational
site:irs.gov graduate student stipend fellowship services unrelated degree requirements taxable wages scholarshipGoogle ↗
OBSERVEDOther / navigational
site:irs.gov Publication 525 scholarship fellowship grant services taxable wages independent contractorGoogle ↗
OBSERVEDReason
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
site:irs.gov Publication 970 scholarships fellowships payment for services IRC 117(c) graduate students taxable compensation Google ↗
site:irs.gov graduate student stipend fellowship services unrelated degree requirements taxable wages scholarship Google ↗
site:irs.gov Publication 525 scholarship fellowship grant services taxable wages independent contractor Google ↗
- Publication 15-A (2026), Employer’s Supplemental Tax Guide · irs.gov
- 2026 Publication 515 · irs.gov
- Publication 970 · irs.gov
- Tax Topic 421 · irs.gov
- General Instructions for Forms W-2 and W-3 (2026) · irs.gov
- 26 U.S.C. §117 – Qualified Scholarships · law.cornell.edu
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
site:irs.gov Publication 970 scholarships fellowships payment for services IRC 117(c) graduate students taxable compensation OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
site:irs.gov graduate student stipend fellowship services unrelated degree requirements taxable wages scholarship OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
site:irs.gov Publication 525 scholarship fellowship grant services taxable wages independent contractor OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |