🚀 go-pugleaf

A while ago, I wrote to su.etc and misc.taxes:
   The following are my beliefs regarding taxes on fellowships after
   reading several 1992 tax publications.
   If anyone has info to the contrary, please let me know.  

   * The amount of the stipend which is not used for books/tuition is
     federally taxable

   * but the total amount (regardless of what it's used for)
     is exempt from state taxes

   * Also, it's not necessary to file an estimated payment (1040ES,
     normally due 1/15/94 for income from 9/1/93 - 12/31/93) if the 1993
     return is filed (with payment) by 2/1/94.

   Does anyone know the number or address to use to request tax forms
   and publications from the state of california?  The federal phone
   number is 1 800 829 3676.  (You might start by ordering publication 910,
   "Guide to Free Tax Services".)

A couple of people responded with helpful information.  One person
confirmed points 1 and 2 above, and I just called the CA franchise tax
board (800-852-5711) to make sure of #2.  One person told me that the
option in #3 of waiting til 2/1 is useless since he's never gotten his
w-2's by then.  It turns out that the number the IRS lists for getting
forms (8293676) has been disconnected, the number to call is 829-1040.
When I called that number I was told that I could make an estimated
tax payment by just sending a check to IRS POBOX 54030 Los Angeles CA
90054 (no need to also send a 1040es voucher along).  On the check I
was told to write taxpayer id # and note "1040ES estimated payment".
I'm not sure if this works all the time or just for payments from the
4th period in the previous year.

More info on state taxes: a helpful person at Stanford told me that
there's a slight complication in actually filling out the CA tax form,
since the CA form asks you to copy your "adjusted gross income" from
your federal form.  The fellowship is federally taxable and included in
federal AGI, but shouldn't be included in the state AGI.  So I was told
that you have to copy the federal AGI and then fill out "schedule a" on
the state form to deduct the amount of the fellowship.

Disclaimer: Just giving my opinions and repeating what I've been told.
The above does not constitute tax advice.  

--George