An official website of the United States government
Resources for trainees inquiring about stipend payments and taxes.
Stipend payments
All fellows are paid at the beginning of the month for work completed the previous month.
Fellows receive their monthly stipend payment via direct deposit. Your monthly stipend is deposited directly into your bank account.
Tax Information
US income taxes are owed on any income that you receive while in the United States. Income taxes are assessed at both a state and a Federal level. Each year, you must report your earnings on annual tax reports, known as an “Income Tax Returns,” to both state and Federal tax offices. The Internal Revenue Service (IRS, https://www.irs.gov/) enforces internal revenue laws in the United States and collects Federal taxes.
OITE cannot advise fellows on tax payments.
Research and Clinical Fellows
Research and Clinical fellows are appointed as employees. This means your income and social security taxes have been withheld from your paycheck. Your income will be reported on a W2 form that is mailed by February 15.
State Taxes
Fellows must also pay state taxes. Information on state taxes can be found at:
- Maryland – https://www.marylandcomptroller.gov/individuals/taxtoolkit.html
- Virginia - https://www.tax.virginia.gov/
- District of Columbia - https://otr.cfo.dc.gov/
- North Carolina - https://www.ncdor.gov/
- Montana - https://mtrevenue.gov/
- Arizona - https://azdor.gov/
- Massachusetts - https://www.mass.gov/orgs/massachusetts-department-of-revenue
Other resources
Contact us
Reach out to us with questions at OITE@nih.gov.
This page was last reviewed on March 24, 2026.