All wages are reported to the individual taxpayer and to the IRS on the W-2 form. Fellowship support used for tuition, mandatory fees, and required expenses for a course is not taxable.
SSNs and ITINs are federal identification numbers assigned to U.S. taxpayers. U.S. citizens should have SSNs. Individuals ineligible for SSNs should obtain ITINs. For more information on these numbers, see U.S. Federal ID Numbers.
