Stipends

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Stipends:

In general, trainees and fellows are located at the University for the purpose of furthering their education through training under experienced professionals. Stipends are provided as subsistence
allowances to help defray living expenses during the training period.

Stipends may not compensate trainees for services performed. This would be considered taxable compensation, payable on an employee basis. Services may be compensated through the payroll system as other pay and paid on a time report form. Funding agencies do not have the authority to grant exceptions to this policy.

A. PROCEDURE: Trainees and fellows receive stipends on training grants or fellowship awards only, not on research or other projects. Stipends may be processed only one way: as type 9 payroll appointments. Trainees must be appointed on Payroll Authorization Forms (PAF) using one of the job classes below. Stipends may not be paid on billheads or time report forms.

Job Class Title Employee Type Position Code*

99610 Graduate Fellow-Rem** 9 998

99611 Graduate Fellow-No Rem 9 998

99640 Fellow/Stipend-Rem** 9 998

99641 Fellow/Stipend-No Rem 9 998

99690 Post Doctoral Fellow(Non-Employee) 9 997

* Position code determines subcode charged. 998 generates charges to subcode 8450; 997 generates charges to subcode 1220. Neither subcode is charged fringe benefits.

** Individuals with these job class codes will automatically receive tuition remission chargeable to the account(s) to which the stipends are charged. For individuals not entitled to tuition remission, use job classes/titles with "No Rem," which will result in the trainees or fellows being responsible personally for tuition and fees.

B. TAXABILITY: Stipends paid to trainees and fellows are taxable to the extent that they exceed qualified tuition and fees as provided in Section 117 of the Internal Revenue Code. Trainees and fellows are advised to check with their tax advisors concerning their tax liability.