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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.

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Stipend Payments

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  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

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