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Upload Payment Determination Form

Overview

Federal Courts have consistently held that “scholarships” are relatively disinterested, “no-strings” educational grants, with no requirement of any substantial services from the recipients. Any amount paid or allowed to, or on behalf of, an individual to enable him/her to pursue studies or research:

  1. Primarily to further the student’s education and training and provided by the University for such purpose does not represent compensation or payment for services. Merely requiring the recipient to provide periodic progress reports to the University or the fact that the research or study results may provide an incidental benefit to the University is not enough to treat the payment as compensation for services. Such amounts are treated as scholarships, which are not subject to tax withholdings, but are reported as scholarships on IRS Form 1098-T.
  2. OR Primarily for the benefit of the University is considered to be for services performed and deemed taxable compensation (or depending upon the circumstances, treated as a University business expense reimbursement). Compensation for services is treated as taxable wages, which are subject to the appropriate tax withholding and are reported on IRS Form W-2. In general, University business expense reimbursements are not subject to tax withholdings and are not reported as taxable income.

**International students may be subject to different reporting requirements and withholding rules. Contact Tax Reporting with any questions**

Use this page to determine how to make a payment to a student. For a printable version of this content, Download Student Payment Determination (pdf)

Make a payment to a student

Is the student a current employee?

Yes – Is payment for services performed?

Hire student as Employee. Contact Payroll at payroll@boisestate.edu

No – Is payment compensation for services(past, present, or future?)

Yes – Is there a service requirement? Yes if:
  • Substantial conditions are attached to the payment, which exceed the incidental duties as a student
  • Student receives payment that enables him/her to pursue research (or studies) primarily for the benefit of the University

Hire student as Employee. Contact Payroll at payroll@boisestate.edu

Is the payment an expense reimbursement or travel advance?

Yes – Is expense reimbursement or travel advance primarily for the benefit of the student’s education?

Yes if:
  •  Activities performed primarily to further student’s education
  •  Activity is an integral part of student’s degree work
  •  Activity is supported by student’s scholarship/grant
  • Activity or course is required for degree or credit
  •  Activity impacts student’s grade
  • Student merely listens and learns to further his/her education

Payment is a scholarship stipend. Process payment through Student Financial Services.

No if:
  • Directly supports faculty member’s project or research program
  • Is related to presenting or actively participating at a conference or scholastic competition on behalf of the University
  • Is official University business (i.e., performed primarily for University purposes, such as job training, University Athletics, University band performances or expense incurred on behalf of department)

Payment is Boise State business expense.

  • Non-employee: Process as Invoice Payment through Bronco Hub
  • Employee: Process as expense report in Bronco Hub

Is the payment a stipend intended to defray living expenses, pay academic travel, or support while participating in an educational enrichment opportunity?

Policy 360, Section 3.7

Payment is a scholarship stipend. Process payment through Student Financial Services.

Is payment a Gift, Award, or Incentive?

Policy 6230

Process as invoice payment through Bronco Hub.

Is payment a non-compensatory (nominal) payment?

Policy 6360, Section 3.3

Process as invoice payment through Bronco Hub.

Is payment a non-compensatory internship payment?

Policy 6360, Section 3.4

Process as invoice payment through Bronco Hub.