Stipend Matrix – Payment for Services

WHO is the recipient?	UA Employee	UA Student	Non-UA Individual (IC Form Approved)	Non-UA Individual (IC Form NOT Approved)
a. IC Form	IC Form not required	IC Form not required	Department must submit IC Form in advance.	Department must submit IC Form in advance.
b. Payment Method	Payroll / ePA Form	Payroll / ePA Form	Accounts Payable / Concur Invoice	Payroll / ePA Form
c. Procedures & Documentation	Follow HR Payroll Guidelines	Follow HR Payroll Guidelines	Professional Services Guidelines	Follow HR Payroll Guidelines
d. Tax Withholding	Taxes withheld through Payroll	Taxes withheld through Payroll	None¹	Taxes withheld through Payroll
e. Tax Reporting by UA	Form W-2	Form W-2	Form 1099¹	Form W-2
f. Tax Reporting by Recipient	Includible in income	Includible in income	Includible in income	Includible in income

¹UA is not required to withhold tax on independent contractor payments for U.S. citizens or resident aliens. However, foreign nationals may be subject to tax withholding and their payments are reported on Form 1042-S.