Most postdoctoral fellows receive fellowship payments. Fellowship payments are educational grants paid to individuals in the pursuit of study or research. Fellowship payments are not compensation for services.
For US citizens and resident aliens, fellowship payments ARE NOT reported to you on IRS form W-2 or 1099. You must use your last pay stub to indicate total yearly pay.
To obtain Form 1030-ES for estimated Federal income tax payments, go to www.irs.gov. If you are living in Maryland while receiving your fellowship, go to www.marylandtaxes.com and look for Maryland form 502-D. If you are living in another state, contact that state's tax office or website to obtain its forms and information. If you have questions, please call the University Tax Office at 443-997-8688 or email email@example.com.
Overview of Tax Issues for Postdocs: http://www.nationalpostdoc.org/?page=TaxIssues
IRS Guide for Foreign Students and Scholars: https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Students-and-Scholars
Beginner’s Guide to Income Taxes for International Postdocs: http://www.nationalpostdoc.org/?page=SurvivalGuide_Tax