[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304372-105":3,"detail-sidebar-cat-1-en-105":74,"doc-detail-304372-en":120},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":67,"head_meta":69,"extra_data":71,"updated_unix":73},105,"en","student-payment-tax-reporting-student-payment-determination-flowchart","Student Payment Tax Reporting - Student Payment Determination Flowchart","","Student Payment Tax Reporting supports determining how student payments are categorized as compensation or financial aid, including scholarships and similar awards. The Student Payment Determination Flowchart guides users toward the appropriate ISU office responsible for approving or reporting student payments. The material emphasizes that classification depends on case facts, provides quick-contact details by payment type, and summarizes key tax reporting obligations, including required IRS forms for U.S. citizens and non-resident students.",{"@graph":14,"@context":66},[15,34,49],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/invoices/","Invoices",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/student-payment-tax-reporting-student-payment-determination-flowchart/304372/",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"inLanguage":8,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Jiven","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/pdf","2026-09-19",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction",{"@type":50,"mainEntity":51},"FAQPage",[52,58,62],{"name":53,"@type":54,"acceptedAnswer":55},"How should student payments be categorized for tax reporting purposes?","Question",{"text":56,"@type":57},"Student payments are generally considered compensation or financial aid (such as scholarships). The category depends on the specific facts and circumstances of each case, and the correct ISU office should be contacted to confirm requirements.","Answer",{"name":59,"@type":54,"acceptedAnswer":60},"What should you do if you are unsure which ISU office to contact first?",{"text":61,"@type":57},"Contact the Comptroller/Payroll office for guidance at 309-438-7677 when you cannot determine the appropriate office for the payment type.",{"name":63,"@type":54,"acceptedAnswer":64},"Which ISU offices handle different student payment types?",{"text":65,"@type":57},"Financial Aid handles items like scholarship grants and tuition waivers; Human Resources handles volunteer-related and student employment payments; Comptroller/Payroll handles fellowships, prizes/awards, reimbursements, vendor payments, and research study payments; Research and Sponsored Programs handles site agreements/third-party employment.","https://schema.org",{"og:url":32,"og:type":68,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":70,"canonical":32},"index,follow",{"doc_id":72,"site_id":7},304372,1789812578,{"code":4,"msg":75,"data":76},"success",[77,82,87,91,96,101,106,111,116],{"id":78,"doc_module":22,"doc_module_name":25,"category_name":79,"show_sort_weight":80,"slug":81},11,"Presentations",90,"presentations",{"id":83,"doc_module":22,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},12,"Resumes",80,"resumes",{"id":88,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":89,"slug":90},14,70,"invoices",{"id":92,"doc_module":22,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},15,"Posters",60,"posters",{"id":97,"doc_module":22,"doc_module_name":25,"category_name":98,"show_sort_weight":99,"slug":100},16,"Social Media",50,"social-media",{"id":102,"doc_module":22,"doc_module_name":25,"category_name":103,"show_sort_weight":104,"slug":105},17,"Forms",40,"forms",{"id":107,"doc_module":22,"doc_module_name":25,"category_name":108,"show_sort_weight":109,"slug":110},18,"Letters",30,"letters",{"id":112,"doc_module":22,"doc_module_name":25,"category_name":113,"show_sort_weight":114,"slug":115},21,"Paper Templates",5,"papers-templates",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":4,"slug":119},158,"General","general-158",{"code":4,"msg":75,"data":121},{"doc_id":72,"user_id":122,"nickname":37,"user_avatar":123,"doc_module":22,"category_id":88,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":124,"file_id":125,"file_url":126,"file_type":127,"file_size":128,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":129,"language":130,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":131,"faqs":132,"seo_title":133,"seo_description":12,"update_tm":73,"read_time":26},1099513958607,"https://ap-avatar.wpscdn.com/avatar/100002390cf8733938c?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778829742770036399","INTRODUCTION:  \nThe majority of payments or transactions made to students are considered to be compensation or financial aid (scholarships) . These materials are intended to help you determine the nature of your payment and the University process for requesting approval of or reporting the payment.  \nThe Student Payment Determination Flowchart is intended to provide information to steer users towards the ISU office responsible for administering various types of student payments used at ISU. The Flowchart is intended as a guide, and is not all inclusive. Determining student payment types is dependent on the facts and circumstances of each case. Please contact the office listed for each payment type to determine if your proposed student payment meets the requirements of the category. However, if you are unclear on which office to contact first, then please contact the Comptroller/Payroll office for guidance at 309-438-7677.  \nQUICK CONTACT INFO RE: STUDENT PAYMENT TYPES & ISU CAMPUS RESOURCES:  \n\n| ISU OFFICE | PAYMENT TYPE | PHONE | WEB |\n| --- | --- | --- | --- |\n| FINANCIAL AID | Scholarship Grant\u003Cbr>Tuition Waiver | 309-438-2740 | [http://financialaid.illinoisstate.edu/](http://financialaid.illinoisstate.edu/) |\n| HUMAN RESOURCES | Volunteer\u003Cbr>Graduate Assistant\u003Cbr>Student Employee\u003Cbr>Extra Help | 309-438-8311 | [http://hr.illinoisstate.edu/](http://hr.illinoisstate.edu/) |\n| COMPTROLLER / PAYROLL | Fellowship\u003Cbr>Gift/Prize/Award\u003Cbr>Reimbursement\u003Cbr>Vendor Payment\u003Cbr>Research Study Payment | 309-438-7677 | [http://accountingoffice.illinoisstate.edu/contact/](http://accountingoffice.illinoisstate.edu/contact/) |\n| RESEARCH AND\u003Cbr>SPONSORED PROGRAMS | Site Agreement / Third-Party Employment | 309-438-2528 | [http://research.illinoisstate.edu/](http://research.illinoisstate.edu/) |\n\nThe following chart includes the student payment terms referenced in the Flow Chart to describe the category of student payment. Each category has specific processing requirements & tax reporting obligations which are outlined on the chart below.  \n\n| Common Payment Scenarios |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Is your student? | Payment Type | Description of Payment Type? | ISU Contact | IRS Form Tax Reporting\u003Cbr>Responsibility | IRS Form Tax Reporting\u003Cbr>Responsibility |\n|  |  |  |  | US Citizen | Non-Resident students |\n| A volunteer? | Volunteer | A volunteer contributes time, effort and talent without any expectation of present or future salary, wages or benefits, and without any coercion or intimidation. | HR 8-8311 | N/A | N/A |\n| An ISU Employee?\u003Cbr>􀁸 An hourly student employee?\u003Cbr>􀁸 A temporary or ongoing position within a campus department or program?\u003Cbr>􀁸 Hired to perform a specific service to the University?\u003Cbr>􀁸 A graduate student with a position that qualifies for an assistantship? | Wage/Salary:\u003Cbr>Teaching Assistant Research Assistant Administrative / Operational Assistant\u003Cbr>Pre-professional Assistant | An amount paid in return for the services performed for the University by an individual. | HR 8-8311 | W2 | W2 or 1042-Sif treaty benefit applies |\n\n\n| Common Payment Scenarios |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Is your student? | Payment Type | Description of Payment Type? | ISU Contact | IRS Form Tax Reporting\u003Cbr>Responsibility | IRS Form Tax Reporting\u003Cbr>Responsibility |\n|  |  |  |  | US Citizen | Non-Resident students |\n| 􀁸 Awarded funds to cover educational expenses, i.e., where student receives credit?\u003Cbr>􀁸 Awarded funds to support an internship where student receives credit? | Scholarship / Grant (Financial Aid) | An amount paid or allowed to, or for the benefit of, a student (undergraduate or graduate) as a result of enrollment at an educational institution to aid in the pursuit of their studies or related research, e.g., amounts paid to tuition and required fees, books, supplies or equipment and does not exceed the University’s published tuition and fee charges (i.e. , the cost of ","cbCairydxXoqOG3X","https://ap.wps.com/l/cbCairydxXoqOG3X","pdf",283855,6,"English","# Student Payment Determination Purpose\n## How to Identify Payment Type\n## Quick Contact Information for Payment Types\n## Student Payment Categories and IRS Tax Reporting","[{\"question\":\"How should student payments be categorized for tax reporting purposes?\",\"answer\":\"Student payments are generally considered compensation or financial aid (such as scholarships). The category depends on the specific facts and circumstances of each case, and the correct ISU office should be contacted to confirm requirements.\"},{\"question\":\"What should you do if you are unsure which ISU office to contact first?\",\"answer\":\"Contact the Comptroller/Payroll office for guidance at 309-438-7677 when you cannot determine the appropriate office for the payment type.\"},{\"question\":\"Which ISU offices handle different student payment types?\",\"answer\":\"Financial Aid handles items like scholarship grants and tuition waivers; Human Resources handles volunteer-related and student employment payments; Comptroller/Payroll handles fellowships, prizes/awards, reimbursements, vendor payments, and research study payments; Research and Sponsored Programs handles site agreements/third-party employment.\"}]","Student Payment Tax Reporting - Student Payment Determination Flowchart | PDF"]