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, for US citizens and resident aliens, no Federal Withholding tax will be deducted from stipend payments, although stipends may be taxable to the recipient.

Compensation for services rendered or other payments made to UW employees are considered wages, not stipends.

Stipends paid to current UW students are processed through the University's Student Fiscal Services Department. Click here to learn more if you are a student.

Stipends paid to individuals who are neither UW employees nor students are paid through the University's Accounts Payable Department. Click here  for more information.

All stipend requests must include documentation describing the proposed stipend payment describing the training program for which the stipend is paid and sufficient to establish that the stipend payment is a non-compensatory payment to defray living expenses during the period of a UW program.