Are graduate student research stipends at MIT subject to state income tax, and what does the latest IRS guidance say?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Are graduate student research stipends at MIT subject to state income tax, and what does the latest IRS guidance say?
2 real searches · 1 real-search pass
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 (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
2026 IRS guidance graduate student stipends fellowship scholarship taxable income tuition required expenses Publication 970 Google ↗
Massachusetts income tax graduate student stipend fellowship MIT nonresident scholarship fellowship income tax rules Google ↗
- Publication 970 (2025), Tax Benefits for Education · irs.gov
- Topic no. 421, Scholarships, fellowship grants, and other grants · irs.gov
- 2025 Publication 970 · irs.gov
- Directive 95-9: Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts · mass.gov
- 1.015: Exemption of Scholarships, Fellowships, and Tuition Reductions · budget.digital.mass.gov
- Financial Aid · catalog.mit.edu
- Office of the Vice President for Finance · vpf.mit.edu
- FAQs on Tax Filing · vpf.mit.edu
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2026 IRS guidance graduate student stipends fellowship scholarship taxable income tuition required expenses Publication 970 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
Massachusetts income tax graduate student stipend fellowship MIT nonresident scholarship fellowship income tax rules OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |