The IRS does not require a 1099MISC or any tax statement be issued. Chapter one in the IRS Publication 970 Tax Benefits for Education, provides the information to determine if the payment is taxable (not wages) and how to report when filing your tax returns.
New Foreign Individual Employees or Scholarship Fellowship Recipients:
As a reminder, all new foreign individual employees or scholarship fellowship recipients need to complete additional forms in the Tax Services Office. This is to ensure foreign individuals understand their tax responsibilities and any taxes are withheld in compliance with IRS regulations. Click here to make an appointment. Individuals need to bring their passport and visa to the appointment.