1 / 11

Stipend Payments

Stipend Payments. Anna Yelencich, Payroll Director Julie Denomme, Tax Director December 12, 2013. Stipend. Stipend payments are payments that are not service related . Stipend Payments are to aid in the pursuit of study or research.

meira
Download Presentation

Stipend Payments

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript


  1. Stipend Payments Anna Yelencich, Payroll Director Julie Denomme, Tax Director December 12, 2013

  2. Stipend • Stipend payments are payments that are not service related. • Stipend Payments are to aid in the pursuit of study or research. • Stipend Payments areNOT paid for teaching, research, or other services as  a condition for receiving the payment.

  3. Who is eligible? • Undergraduate and graduate students that are a candidate for degree • Post-Doctoral trainees • Employees who are also concurrently candidate-degree students

  4. Stipend & Employee? • Can a WSU employee also be a stipend recipient? YES, providing the following conditions are met: • Stipend payments are payments that are not service related. • Stipend Payments are to aid in the pursuit of study or research. • Stipend Payments are NOT paid for teaching, research, or other services as  a condition for receiving the payment.

  5. What Stipend Payments are Taxable? • Non-service payment are considered taxable in these situations: • Non-Resident Aliens • Post-Doctoral Trainees who receive non-NRSA grants

  6. How is a payment processed? • Individual/University receives offer letter • Department completes the Fellowship Eligibility and Determination Requirements Questionnaire • Individual completes the following: • Citizen Declaration Form • W-8Ben for Non-Resident Alien, if applicable • Department and/or HR completes EPAF

  7. What forms do I need to submit? • Fellowship Eligibility and Determination Requirements Questionnaire (available on FisOps site) • Signed Offer and Acceptance Letter • Citizen’s Declaration Form (available on Payroll site) • W-8BEN for Non-Resident Alien (if applicable) http://www.irs.gov/pub/irs-pdf/fw8ben.pdf

  8. Forms Required

  9. Forms Required

  10. Forms Required

More Related