Payment Determination Guidelines describe how to identify and manage different types of payments to employees and students who are U.S. citizens (consult with Payroll Services about payments to non-citizens).

Payments may include stipends, scholarships, reimbursements, and employee compensation. Different types of payments use different systems and have different implications for tax reporting, financial aid, etc.

Note that:

1. These guidelines are not comprehensive. Determination is based on specific facts and circumstances.
2. Payments must be paid consistently to all program participants.
3. These guidelines do not apply to prizes.

Current Payroll Determination Guidelines (Updated February 2022) (PDF)