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UAB Financial Affairs
University of Alabama at Birmingham
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921 Administration Building
Birmingham, AL 35294
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payroll services   /  Taxability to Individuals

Taxability to Individuals 

Salaries and wages are fully taxable to the individual providing the services. This is true for Federal, State of Alabama, and Jefferson County/City of Birmingham tax purposes.

However, this is not always true of scholarships/fellowships (trainee payments). The legal definition of a scholarship/fellowship is the same for Federal, State of Alabama, and Jefferson County/City of Birmingham tax purposes, though the taxability of those scholarships/fellowships varies.

The following is a guideline for completing federal and State of Alabama tax forms related to scholarship/fellowship payments.

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