Payments to Individuals

Independent Contractors

• Independent Contractors

Student Payments

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

Prizes and Awards

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• Cash Prizes and Awards
• Transferred to Charity/Government
• Employee Achievement Awards
• Non-cash Prizes/Awards
• Donated Property/Gift Cards

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