The word 'stipend' is used in a variety of ways in the Vanderbilt community. The word stipend simply means a fixed and regular payment or allowance. The process below is for a stipend which is service-free. A service-free stipend (SFS) is one that generally does not require a service to be performed in order to receive payment. These payments are requested using the stipend request form.
Payments for which services must be rendered (such as a teaching assistant) are considered compensation or regular salary. These types of payments are requested using a Personnel Action form (PAF). PAF's will need to be routed through the normal payroll request process. Read more here.
- If you are awarding a stipend or hiring an international student to work, they will need to create a profile in GLACIER- the tax reporting software that Vanderbilt uses.
- You will use the same form to request GLACIER access that is used to request a place holder number. The GLACIER Access Request can be completed online by clicking here.
- The student will need to create their GLACIER profile, submit their immigration documentation, and submit their tax forms before we are able to send the stipend request form to payroll for processing.
- Stipends are considered a taxable scholarship, subject to 14% withholding if a treaty is not in place.
- Non-service stipend -- A form of payment whereby the person is not required to do any kind of work (past, present, or future) as a condition of receiving the payment. Non-service stipends are given as a means of assisting an individual to pursue academic study or research. The monthly stipend request form is used for these payments. These stipends are also called Service-Free Stipends (SFS).
Department administrators should request GLACIER access in a timely fashion if they expect to issue a SFS. Time can be saved if the stipend recipient's GLACIER record is completed quickly and completed before the check request or stipend payment request is sent to the ITO. The GLACIER Access Request can be completed online by clicking here.
Persons receiving wages and a stipend must have a Social Security Number (SSN). Persons who have not or will not be working must have an Individual Taxpayer Identification Number (ITIN). Information on the SSN and ITIN can be found on our SSN and ITIN webpage.
Individuals who are receiving wages must have a Social Security Number (SSN). Individuals that are receiving scholarship income (stipends) that is taxable will need to complete IRS Form W-7 in order to obtain an Individual Taxpayer Identification Number (ITIN) when they file their tax return.