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If you participated in the REU summer research program, you actually will not receive a W-2 form from Payroll or a Form 1099 from Procurement. Please read the text below that was provided to us by the Research Office.
Research Experience for Undergraduates (REU) awards are funded by the National Science Foundation (NSF) REU Program. The aim of an REU Experience is to provide appropriate and valuable educational experiences for undergraduate students through research participation. REU projects involve students in meaningful ways in ongoing research programs or in research projects specially designed for this purpose. REU projects feature high quality interaction of students with faculty and/or other research mentors and access to appropriate facilities and professional development opportunities. Active research experience is considered one of the most effective ways to attract talented undergraduates to and retain them in careers in science and engineering, including careers in teaching.
An REU is not a work for hire. The student is provided a stipend during the time they are part of the program without a work requirement. No hours should be tracked or recorded regarding the stipend paid to the student. The stipend for the REU is not wages/salary and no employment tax or federal or Delaware income tax will be withheld. The stipend will not be processed through the UD HR/payroll system and will not be reported on an individual’s W-2 form.
The REU stipend to the undergraduate student is classified as Participant Support Costs. If you are a U.S. Citizen or permanent resident no taxes will be withheld, nor will the UD report the stipend to the Internal Revenue Service on Form 1099. The amount received by the undergraduate student may be considered taxable by the Internal Revenue Service. This will depend upon whether the stipend is considered a qualified or non-qualified scholarship/fellowship payment. This determination is made by the undergraduate student in conjunction with his/her tax advisor. If the undergraduate student is not a U.S. Citizen or permanent resident, taxes will be withheld when the stipend is paid and will be reported to the student and the Internal Revenue Service on Form 1042-S.
If your work in the Summer Scholars Program is not related to the REU summer research program, then you still should receive a Form 1099 from Procurement. If this is the case, please reach out to the Procurement office at procurement@udel.edu.