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Discussion:Research fellowship income, travel, self-employment

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Discussion Forum Index --> Tax Questions --> Research fellowship income, travel, self-employment

Kareneemery (talk|edits) said:

19 March 2014
I have a client who received a research fellowship from a university out of state. His day job is as a professor in his home state. For four months, he had living expenses in the other state. He did not receive a W-2 or a 1099 from that university.

His first description of what he would be doing led me to believe that he would be "working" for that university and so I expected a W-2 and had him track his living expenses while in travel mode. But now that he has what they are calling a fellowship issued under IRC section 117, I have questions. First, I apparently wouldn't have to treat this as self-employment income. But if he's not their employee and it's not self-employment income, can I use the living expenses to offset some of the income? If the product of the research is a book that he will own the rights to, should (and can) I treat it as self-employment income?

Also, since he received this income while living in another state, does he need a tax return for that state? I think maybe he does. Ick.

Thanks for any help.

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