Can an H-1B visa holder receive an honorarium or a stipend payment? No, H-1B visa holders cannot be paid for anything other than a travel reimbursement. An H-1B is a specific employment-related...
Can I use a small purchase voucher to pay for a fellowship or scholarship? For graduate students, scholarships/fellowships (stipends) should be paid through the Fellowship Payment System set up through the Graduate School and...
How is withholding tax calculated for foreign national payments? The following information applies to foreign nationals (nonresident aliens) for all income-type payments (honoraria, scholarship, fellowship, independent contractor, royalty, etc.)....
What is the difference between a stipend vs. an honorarium? Stipends and honorariums are different in scope and business use. These terms are not interchangeable. A stipend is a fixed...
What is the university’s 1099 policy? NC State is required by the IRS to provide information returns to suppliers, individuals, etc. who have received payments from...
Where can I find guidance on stipends? The Controller’s Office University Tax Compliance Stipends webpage and/or staff can address any stipend questions. Dwaine Cook • Chief Tax...