How are stipends for graduate teaching assistants handled when they are classified as W-2 employees versus fellowship recipients receiving 1099-MISC forms?
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The searches the AI actually ran for this prompt.
SEED QUERY
How are stipends for graduate teaching assistants handled when they are classified as W-2 employees versus fellowship recipients receiving 1099-MISC forms?
1 real search · 1 real-search pass
IRS graduate student teaching assistant W-2 fellowship taxable scholarship 1099-MISC services section 117 student FICA exemptionGoogle ↗
OBSERVEDYes / no
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 (1)
Classes come from the query-classifier (a local Laya model). 1 of 1 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT1 real searches · gpt-6
IRS graduate student teaching assistant W-2 fellowship taxable scholarship 1099-MISC services section 117 student FICA exemption Google ↗
- Publication 970 (2025), Tax Benefits for Education · irs.gov
- 26 U.S.C. § 117: Qualified scholarships · uscode.house.gov
- Topic no. 421, Scholarships, fellowship grants, and other grants · irs.gov
- Tax Liability for Graduate Fellowships | Office of Graduate Education · graduate.oregonstate.edu
- Tax Information · grad.uci.edu