Payments to Individuals

Independent Contractors

• Independent Contractors

Student Payments

• Scholarship & Waivers
• Stipends
• Stipends from Grant Funds
• Student Travel & Education
• Taxation of Scholarships

Honoraria, Prizes & Awards

.

• Honorarium Payments
• Cash Prizes and Awards
• Non-Cash and Donated Items
• Employee Achievement Awards
• Transferred to Charity/Government

Employee Payments

• De Minimis Fringe Benefits
• Relocation/Moving Expenses
• Temporary Living Expenses
• Business Travel on Cruise Ships
• Business Expenses

Housing

• Visiting Scholars
• Employees
• Students/Others

Candidate/New Hire Travel

• Candidate/New Hire Travel

Participant Payments

• Participant Payments

Payments to Nonresident Aliens

• Foreign National Employees
• Guide for Completing W-4
• Determining NRA or RA