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 are NOT 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 http://www.irs.gov/pub/irs-pdf/fw8ben.pdf

8. Forms Required