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For distributions to transferors, a fund is considered in a trade or business for information reporting purposes and may be required to file Form 1099-MISC Please be advised that NSF is required to issue IRS Form 1099, “Miscellaneous Income,” to participants for Federal tax filing purposes when annual total Domestic students will receive a 1099-Misc, if applicable. Examples: National Science Foundation Graduate Research Fellowship Program, NationalProposal & Award Policies & Procedures Guide (PAPPG) . FastLane is the National Science Foundation's (NSF) online website through which we conduct our. For distributions to transferors, a fund is considered in a trade or business for information reporting purposes and may be required to file Form 1099-MISC or If during the year, you have received total compensation from NSF in the amount of $600 or above, you will receive an IRS Form 1099 at the end of the calendar The Internal Revenue Service (IRS) regulations require NSF to issue IRS Form 1099,. Miscellaneous Income, to participants for federal tax filing purposes