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Stipend Determination Flowchart

A flowchart outlining the appropriate payment method based on the payment's purpose.
Click the image to expand and/or review the text-based version of this flowchart below. If questions remain unanswered about how stipend/payment should be processed, send your questions to Student Financial Services and Tax Services so that a determination can be made.
  1. Will the individual be performing services?
    1. Yes (Go to step 2)
    2. No (Go to step 5)
  2. Will the University be the primary beneficiary of any work produced?
    1. Yes (go to step 3)
    2. No (Go to step 5)
  3. Are the services performed employment related?
    1. Yes (Go to step 4)
    2. No (Go to step 12)
  4. The payment is considered employment wages and should be paid through Payroll. (End)
  5. Will the payment be a reimbursement paid to the individual or a payment for travel paid directly to a  third party on behalf of the individual and following the Accountable Plan Rules? 
    1. Yes (Go to step 6)
    2. No (Go to step 7)
  6. The payment may be made through MyExpenses or via P-Card. (End)
  7. Will the payment be made in support of the individual's educational pursuit, including, but not limited to, general stipends, lump sum travel advances, and gifts/prizes?
    1. Yes (Go to step 8)
    2. No (Go to step 11)
  8. Is the individual enrolled as a student during the academic term in which the payment will be made?
    1. Yes (Go to step 9) 
    2. No (Go to step 12)
  9. Payment should be processed through the student’s Banner account. To process a payment through the student’s Banner account the Department should follow the Department Request for Student Awards (RSA) process or submit the request via email. (End)
  10. See Other Payments for payment additional information. (End)
  11. Payments can be processed through Mountaineer Marketplace/PCPS as a stipend on expense line items 5010401 or 5014801. (End)
  12. An Independent Contractor Determination Form should be completed and submitted to Tax Services for approval.
    1. Go to step 13
  13. Was Independent Contractor status approved?
    1. Yes (Go to step 14)
    2. No (Go to step 4)
  14. Payment can be processed through Mountaineer Marketplace/PCPS as a vendor payment. (End)

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