A. Columbia University does not issue tax forms for stipends. U.S Citizens and permanent residents should read http://www.irs.gov/pub/irs-pdf/p970.pdf and international students should review the various topics here: http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html. (Stipends are not considered wages - there is no W2 or 1099, but they are taxable, so consult the IRS publication 970 for more information: http://www.irs.gov/publications/p970/index.html.)