While some Smithsonian internships come with stipends, others do not. Smithsonian stipend awards vary depending on the program but may be benchmarked against the rate offered by many centrally funded programs of $700/week for a full-time internship. Generally, the base stipend offered to all Smithsonian academic appointees (including the value of any in kind benefits such as housing) may not exceed $60,000/year ($1153/week) for a full time appointment.
Internship stipends issued by the Smithsonian are not considered salary or meant as compensation, but are awarded to help defray living expenses for an intern during the term of their appointment.
Interns awarded stipends who are U.S. residents for tax purposes are responsible for meeting their individual state and federal tax obligations and will receive a financial summary around March of the following year for the previous calendar year. Interns who are not U.S. residents for tax purposes will receive an IRS Form 1042-S and are likewise responsible for meeting any and all tax obligations.