A stipend is a payment that is made to an individual to support a training/learning experience, and is frequently in the form of a "living allowance." Compensation for services rendered is not a stipend.
Stipends are not considered wages or non-employee compensation when paid to support a training/learning experience. Generally, no Federal Withholding tax will be deducted from stipend payments, although stipends may be taxable to the recipient.
Click here to learn more if you are a payroll coordinator
Click here to learn more if you are a student.
Click here for the stipend form for stipends paid to individuals who are neither UW students nor UW employees