How do I process a stipend payment?

The word “stipend” means payment; it is not a classification of the type of payment or a determination regarding taxability. A “stipend” payment could be nonqualified scholarship/fellowship, a payment for services, employment wages, etc. Generally, a stipend to a UH student or UH postdoc is required to be processed through UH. A stipend to a non-UH individual may be processed on the RCUH Financial Portal, however, the PI and FA are responsible for ensuring that the payment is properly identified, and that the correct tax treatment is applied. Refer to RCUH Policy 2.005 Identifying the Type of Expenditure for Purposes of Determining Tax Treatment.