** Even though Great Falls College is not required to report certain payments to the IRS, they MAY STILL BE TAXABLE TO THE RECIPIENT.  Please refer recipients to their tax advisor for proper tax treatment.

• Non-employment stipend: There is usually an agreement already in place to which the student and college authority agreed. The payments are not based on an hourly wage, but are intended to encourage the participation of the student in an activity. 
• A stipend paid for hourly service should instead be addressed as wages for employment. It is the responsibility of the authority to determine if all requirements were met.
• A non-employment stipend is not a scholarship. A scholarship can only be determined and awarded by financial aid. 
• For each student receiving a non-employment stipend, the supervisor, or Great Falls College employee with the authority to approve disbursement, must complete a requisition order payable to the student along with supporting documentation for the stipend. The recipient may be required to complete IRS form W-9. Form(s) are submitted to business services for payment. **

** Even though Great Falls College is not required to report certain payments to the IRS, they MAY STILL BE TAXABLE TO THE RECIPIENT.  Please refer recipients to their tax advisor for proper tax treatment. 

Table for reference