Calling all IRTAs (Postbac, Technical, Pre-Doc, and
Postdoc),
 
Please open the attached flyer for information on the
upcoming Tax Workshop which will take place on Tuesday, February 5th. We ask that you register for this event at:
https://www.surveymonkey.com/s.aspx?sm=nYw0KFdPbtBEa_2f_2b_2f_2fojscw_3d_3d
 
Hope to see you there!  
 
P.S. you may also read the information below for a general introduction to IRTA taxes 
 
The following is taken from pages 33-34 of the Postbac Handbook, an electronic copy of which is available at: http://www.training.nih.gov/student/pre-irta/previewpostbac.asp
 
Paying Taxes on Your NIH Income Postbacs are generally appointed in one of two ways, as IRTAs (recipients of Intramural Research Training Awards) or FTEs (Full-time Equivalents or employees).

If you are paid as an IRTA, 

•  you are considered a trainee, not an employee,
• social security taxes are not deducted from your stipend,
• no income taxes are withheld from your stipend, but you must pay income taxes, 
• your "income" is reported on a Form 1099G as a taxable grant,
• you must report the income shown on your 1099G on Form 1040 on line 21, "other income," and you should not indicate that you are self-employed or file a Schedule C. If the amount of taxes you will owe is greater than $1000, you should pay quarterly estimated taxes on your stipend to avoid a penalty. The Federal quarterly tax form is Form 1040ES. It can be downloaded from the IRS website:
  http://www.irs.ustreas.gov/formspubs/index.html. State forms can be obtained from state tax websites.
   
  

If you are appointed as an FTE,

• you are considered an NIH employee,
• social security taxes are deducted and income taxes are withheld from your stipend,
• your income is reported on a Form W2 as wages, tips, and other compensation, and
• you should report the income shown on your W2 on line 7 of Form 1040 or the equivalent line on Form 1040EZ or 1040A. You should receive your Form 1099G or W2 by February 15. If you do not, or if your address has changed, contact the NIH Office of Financial Management at 301-496-5635. If you are paid by the NIH via some other mechanism or by some other agency, please contact the Administrative Officer at the NIH responsible for your laboratory or the responsible administrator at the agency for tax information. It would be best to do this before you leave the NIH. Remember, whoever pays you sends a copy of your Form 1099G or W2 to the Internal Revenue Service. The Federal government will know that you owe it taxes.