Stipend Request

A fellowship or scholarship (hereafter “fellowship”) stipend payment is one made to aid a person in the pursuit of studies or research. However, if a payment is made on the condition that the individual perform some sort of teaching, research or other service, it must be treated as employee wages.


CSU is responsible for correctly classifying all stipend payments. Misclassification of employees, and failure to withhold tax when withholding is required, may expose the University to significant adverse tax consequences. If a misclassification occurs, it could result in the assessment of tax by the IRS. The resulting assessment is typically over 40% of the cost of the stipend payment.


This form will help in making fellowship vs. employee determinations to help mitigate the University’s risk for misclassification. Payments made to students working in a graduate assistant appointment are classified properly as wages and, therefore, this form does not apply to Graduate Assistantship appointments.

First and Last

Phone

Section A

Is the individual required to perform past, current, or future service for CSU as a condition of receiving the payment (such as teaching or research)?*
Is the payment made to the individual related to a specific research agreement or contractual obligation to provide research or other services to a third party?*
Does the funding source prohibit the payment of fellowships or require that payments to individuals be considered wages/compensation for personal services?*

STOP: The payment must be treated as wages.

Please contact WSCOE HR to arrange an employee assignment to pay wages.

Section B

Even if the individual is not required to perform services to receive the payment, do the activities that the person conducts primarily benefit the University’s operations or research activities, as opposed to furthering the individual’s training and skill development?*
Are the individual’s projects primarily determined by an advisor or supervisor with little to no discretion by the individual?*
Does the individual serve as a replacement or substitute for an employee such as a laboratory technician?*
Is the individual required to perform their activities according to certain planned time schedules, for example, a specified number of hours per day or week or a specified number of weeks per year?*
Is the individual’s conduct or activities subject to a similar level or type of supervision as a CSU teaching, research, or similar graduate assistant employee?*

If three or more of these questions are answered Yes, stop filling this form and contact WSCOE HR to arrange an employee assignment to pay wages.


If fewer than three of these questions are answered Yes, continue filling this form. The payment will be treated as Fellowship for tax purposes.

Is the recipient a CSU student?*
Select
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e.g., Fall 2024

Is the recipient a CSU employee?*

A tax idenification form is required!

If the recipient is a U.S. citizen, please have them fill a W-9 and attach it at the bottom of this form. If the recipient is not a U.S. citizen, please have them will a W-8BEN instead.


The information collected is required to set up the individual to receive payments.

Check this box if it is preferred that a check be held for pickup at CSU's Cashier's Office (Howes Street Business Center, 555 S Howes St., 1st Floor).


If selected, the recipient will be notified via email when their check is ready for pickup.


Otherwise, the default disbursement method is a check mailed to the address provided on the tax identification form.

First and Last

Select or enter value
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Student Residency*
Student Level*

Only one account can be used per stipend. If multiple accounts are required, submit a separate stipend request for each account.

Select or enter value
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If applicable.

Payment Frequency*

If monthly, choose the first pay date in the series.


Note: due to variable processing time by CSU Business & Financial Services, the payment may be issued up to 3 business days from the target date.

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