91±¬ÁÏ

Fully Matriculated:

Students who are formally enrolled at 91±¬ÁÏ in a certificate or degree-seeking program. These are most students at 91±¬ÁÏ and generally, these students can accept most payment types and aid, if eligible.

Partially or Non-Matriculated:

Students who have not applied and been accepted into 91±¬ÁÏ for a certificate or degree-seeking program. Normally, these students are taking occasional courses at 91±¬ÁÏ, either for personal educational enrichment or a seminar that is designed to introduce non-91±¬ÁÏ students to 91±¬ÁÏ courses. Students that are not fully matriculated are unable to receive aid payments or any type of scholarship, stipend, or academic award through their Student Account.

Courseload:

Undergraduate and graduate students do not need to be full-time in order to receive payment through 91±¬ÁÏ payroll. Less than full-time undergraduates may not be eligible to receive the full amounts of aid or be eligible for some scholarships unless the student has a reduced credit waiver from DRS. Undergraduate students should meet with scholarship program advisors and 91±¬ÁÏ Financial Aid advisors to learn about courseload impacts to their awards. Graduate students courseload is program dependent, so these students will need to meet with program advisors to understand credit requirements for their award eligibility.

Other factors:

Students who are studying abroad, on leave, or have a hold on their Student Account may have an impact on their payment eligibility, particularly for payments through their Student Account or 91±¬ÁÏ payroll. Meet with departmental program advisors and 91±¬ÁÏ Financial Aid advisors as soon as possible for information and planning.

On 91±¬ÁÏ payroll:

Students who are already on 91±¬ÁÏ payroll may need to receive additional payments through payroll, particularly if the payment is for an activity related to job duties that they already have. For example, if a student has a campus job working at the Burke Museum and a campus department asks if this student could give a special talk about their work to a visiting community group, the campus department could not pay an honorarium to the student for this activity. Instead, the payment would go through payroll and would not be called an honorarium, since that payment type cannot go to 91±¬ÁÏ employees. Some payments through payroll are taxable and others are not. See the Student Payment Matrix in Downloads and Useful Links for more information on taxable payments.

Not on 91±¬ÁÏ payroll:

Students may receive many types of payments outside of 91±¬ÁÏ payroll, with the most common being through their Student Account. If the payment is for goods or services, see the Accounts Payable section below on this webpage. If a student is being paid for an activity that is related to a past 91±¬ÁÏ job, they should let the paying program know so they can check to see if the student should be re-hired and paid through payroll instead of Accounts Payable.

International (student visa) without an SSN:

International students should first meet with advisors at their campus’s International Student Services to see what positions they will be eligible for and what types of payments they can receive through their Student Account. Students do not need an SSN for Student Account payments but will need it for positions and payments through 91±¬ÁÏ payroll.

A couple things to keep in mind for students in this category:

• Most international students with valid visas are able to obtain an SSN and work on campus, but it can take around a month to get the SSN and begin work. Plan this timeline with the supervising program.
• International students can only work on the 91±¬ÁÏ campus sponsoring their visa, so if a student is interested in a community engagement position on another campus, ask program advisors if the community engagement activity could possibly be eligible for an internship, scholarship, or award through Student Accounts instead.
• International graduate students can have less eligibility for compensated activities outside of their degree program. Ask program advisors for community engagement activities if they have volunteer or scholarship opportunities.

International (student visa) with an SSN:

International students who already have an SSN should still meet with advisors at their campus’s International Student Services to confirm eligibility before accepting new payments, just to make sure there are not unexpected impacts to visa status based off of earnings. Generally, students in this category are eligible for most Student Account and payroll payments, though students still need to stay with campus positions at their visa sponsor location and graduate students may have additional limitations (see section above).

US resident without a tax ID number:

Students who are unable to obtain a US tax ID number are able to receive payments through their Student Account. Additional payments may impact existing aid amounts and would be reported as taxable income if the total annual payments exceed the cost of 91±¬ÁÏ attendance (see section on Aid and Award Status below). Advisors in 91±¬ÁÏ Student Financial and Aid services, as well as 91±¬ÁÏ staff in the ECC can help students plan payments when all of their payments need to go through the Student Account. Students currently without a tax ID number but who are able to receive a US tax ID number should look at the sections below on ITIN and SSN residency statuses.

US resident with an ITIN:

Students with ITINs cannot be paid through 91±¬ÁÏ payroll, but can be paid through their Student Account and through 91±¬ÁÏ Accounts Payable for goods and services. See the Accounts Payable section for examples of payments for student community engagement.

US resident with an SSN:

Students with ITINs can be paid through 91±¬ÁÏ payroll, their Student Accounts, and through Accounts Payable, though Accounts Payable is less common since students are often already on 91±¬ÁÏ payroll. Students in this section should be mindful of earning types and limits for possible income taxes or impact of current or future aid, but generally can receive most payment types for community engagement activities.

Receiving financial aid or need based scholarships:

Students who are receiving aid will often have their current aid amounts reduced if they receive additional payments through their Student Account or if they receive outside scholarship support from non-91±¬ÁÏ groups. In this situation, the overall amount of aid a student receives each year does not decrease, but the amounts from the original aid amounts have decreased as new aid types are added. Students should meet with the Office of Financial Aid on their campus if they receive any new money paid through their Student Account or a scholarship through an outside group. Students can get their total amount of calculated need raised if new financial hardships arise during the year. Students may need to return previously awarded aid and if the total amount paid exceeds the cost of 91±¬ÁÏ attendance and they have not been able to get their aid limit increased, students may have taxable income from the excess payment. See the ‘No Aid or Award’ section below for information on student taxable earnings through Student Account payments.

Receiving non-need based scholarships, fellowships, or awards:

Students can receive payments through their Student Account for academic support. If students receive more payments through their Student Account than the calculated cost of attendance, the additional payments are taxable earnings. See the ‘No Aid or Award’ section below for information on student taxable earnings through Student Account payments.

Receiving internship payment:

Students can receive payments through their Student Account to offset their living and educational expenses while they are enrolled in the 91±¬ÁÏ academic activity providing the stipend and if they are also enrolled in classes. See the ‘No Aid or Award’ section below for information on student taxable earnings through Student Account payments.

No Aid or Award:

If a student is not already receiving payments through their Student Account, they can receive qualified payments (intended to be spent on academic expenses) each calendar year up to the calculated cost of attendance at 91±¬ÁÏ. If payment exceeds the cost of attendance, then the excess will be taxable earnings.

Examples: Funds from 91±¬ÁÏ departments to 91±¬ÁÏ students to be used for academic expenses in recognition of academic achievement or an academic activity.

For all 91±¬ÁÏ students:

Most payments should be allowable for fully matriculated students, but students should be careful about taxes for unqualified scholarships and payments that exceed the cost of attendance to avoid owing US taxes. If the student is receiving aid, check in with Financial Aid advisors to understand aid limits and update them with information about new payments.

Examples: Funds from 91±¬ÁÏ departments to 91±¬ÁÏ students to be used for academic expenses while the student is enrolled in 91±¬ÁÏ courses.

For all 91±¬ÁÏ Students:

Most payments should be allowable for fully matriculated students, but students should be careful about taxes for unqualified scholarships and payments that exceed the cost of attendance to avoid owing US taxes. If the student is receiving aid, check in with Financial Aid advisors to understand aid limits and update them with information about new payments.

Examples: Funds paid to 91±¬ÁÏ students to offset the cost of academic expenses during internships at businesses and organizations as a part of 91±¬ÁÏ community engaged courses.

International (student visa) with or without an SSN:

Graduate students are not eligible for internship payments, but otherwise, most payments should be allowable for fully matriculated students, but students should be careful about taxes for unqualified scholarships and payments that exceed the cost of attendance to avoid owing US taxes. If the student is receiving aid, check in with Financial Aid advisors to understand aid limits and update them with information about new payments.

US resident without a tax ID number, with an ITIN, or with an SSN:

Most payments should be allowable for fully matriculated students, but students should be careful about taxes for unqualified scholarships and payments that exceed the cost of attendance to avoid owing US taxes. If the student is receiving aid, check in with Financial Aid advisors to understand aid limits and update them with information about new payments.

Internships paid by grant funding may have limits on payment methods. Students should talk with the PI with funding questions.

Examples: Work Study paid positions in local K-12 schools; one-time payment for guest speaking on community engagement experiences for another 91±¬ÁÏ program.

International (student visa) without a SSN:

Students will need an SSN before working. Students also need to complete Glacier to calculate tax withholdings and take advantage of any existing tax treaties between their home country and the US.

International (student visa) with an SSN:

Students also need to complete Glacier to calculate tax withholdings and take advantage of any existing tax treaties between their home country and the US.

US resident without a tax ID number or with an ITIN:

Students cannot receive payments through 91±¬ÁÏ payroll without an SSN.

US resident with an SSN:

Students with an SSN can receive payments through 91±¬ÁÏ payroll.

Examples: Internships at businesses and organizations as a part of 91±¬ÁÏ community engaged courses; Stipend payments for non-matriculated 91±¬ÁÏ students to offset costs while engaged in short-term 91±¬ÁÏ academic activities; Students receiving stipend payments that need to be broken into multiple payments over a period of time or if the stipend also includes benefits.

International (student visa) without a SSN:

Students will need an SSN before working. Students also need to complete Glacier to calculate tax withholdings and take advantage of any existing tax treaties between their home country and the US.

International (student visa) with an SSN:

Students also need to complete Glacier to calculate tax withholdings and take advantage of any existing tax treaties between their home country and the US.

US resident without a tax ID number or with an ITIN:

Students cannot receive payments through 91±¬ÁÏ payroll without an SSN.

US resident with an SSN:

Students with an SSN can receive payments through 91±¬ÁÏ payroll.

Internships paid through payroll are generally untaxed earnings, but are still reported payments. Check with Student Financial Services or the campus’ Office of Student Aid for information about potential impacts to aid in future years or taxes on earnings.

Internships paid by grant funding may have limits on payment methods. Students should talk with the PI with funding questions.

Examples: Mentor or tutor positions that are unpaid but require entry into 91±¬ÁÏ’s payroll system to give the mentor access to other 91±¬ÁÏ systems.

International (student visa) without a SSN, US residents without a tax ID number, or US residents with an ITIN:

Students can be entered without an SSN.

International (student visa) with an SSN or US residents with an SSN:

Students can be entered without an SSN. If a student already has a paid 91±¬ÁÏ payroll position, setting up this role will not be necessary.

Examples: A 91±¬ÁÏ department pays a nominal amount to a student for guest speaking in an instructional setting.

International (student visa) without a SSN:

Students can generally be paid this way but may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed.

International (student visa) with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position, but they may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed.

US resident without a tax ID number:

Students cannot receive Accounts Payable payments without a US issued tax ID number or with valid foreign passport and visa.

US resident with an ITIN:

Students can be paid with an ITIN but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits.

US resident with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits.

Examples: A 91±¬ÁÏ department pays an invoice from a student to pay for services, such as consulting, unrelated to their studies.

International (student visa) without a SSN:

Students can generally be paid this way but may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

International (student visa) with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position, but they may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

US resident without a tax ID number:

Students cannot receive Accounts Payable payments without a US issued tax ID number or with valid foreign passport and visa.

US resident with an ITIN:

Students can be paid with an ITIN but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

US resident with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

Examples: A 91±¬ÁÏ department pays an invoice from a student to purchase items that they produced as a side business, unrelated to their studies.

International (student visa) without a SSN:

Students can generally be paid this way but may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

International (student visa) with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position, but they may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

US resident without a tax ID number:

Students cannot receive Accounts Payable payments without a US issued tax ID number or with valid foreign passport and visa.

US resident with an ITIN:

Students can be paid with an ITIN but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

US resident with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

Examples: Stipends and Scholarships that are going to non-matriculated 91±¬ÁÏ students; Awards for students that do not need to be spent on academic expenses.

International (student visa) without a SSN:

Students can generally be paid this way but may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

International (student visa) with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position, but they may owe taxes. Students should check with their campus International Students Service before the activity and let the 91±¬ÁÏ program know so additional forms can be completed. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

US resident without a tax ID number:

Students cannot receive Accounts Payable payments without a US issued tax ID number or with valid foreign passport and visa.

US resident with an ITIN:

Students can be paid with an ITIN but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

US resident with an SSN:

Students can be paid this way unless they already have a 91±¬ÁÏ payroll position but should be mindful of 91±¬ÁÏ’s 1099 tax reporting limits. An invoice will need to be made and be aware that the 91±¬ÁÏ program will have a slower process to set up a payment that exceeds $10,000 for the total project or activity.

Examples: Receiving a gift card as a door prize for attending a 91±¬ÁÏ program information session; Receiving a Tango Gift Card for participation in a 91±¬ÁÏ research activity; 91±¬ÁÏ program puts a small amount on a Student’s Husky Card Account to thank them for reviewing submissions.

For all 91±¬ÁÏ students:

Gift cards or any payment of money is tax reportable if the activity happened within the US, but 91±¬ÁÏ has annual payment thresholds before payments are reported. The 91±¬ÁÏ department may collect the student’s information for tax reporting when giving the payment, depending on the payment amount or if the student indicates that they will need 91±¬ÁÏ to report these payments.

Examples: 91±¬ÁÏ departments purchasing materials or registration costs on behalf of a student so they can participate in an activity; Students initially paying for travel expenses to attend a conference and then reimburses the student.

For all 91±¬ÁÏ students:

This is allowable for students. If reimbursements are being used, work with the 91±¬ÁÏ department before purchasing to understand 91±¬ÁÏ policy requirements for reimbursements.