Per the IRS, for 2012 dependent students are required to file Federal Income Taxes if their total earned wages (this includes, but is not limited to, all Bonner earning and living stipends) is more than $5,950 or if their unearned income (i.e. interest or dividend income) is more than $950. See IRS Publication 929 for current information. It may be found here:

By law, all W-2’s must be sent to individuals by January 31..  If a student has not yet received their W-2s they should first check at their permanent address (usually a student’s parents’ house) as that is where the form would be sent.  If it has not been received at their permanent address then they should contact the Payroll Office in Maryland Hall.