The RF processes payments to fellows, however fellows are not employees of the Research Foundation because they are not performing a service for the RF.

Fellowship awards are subject to SUNY academic policies and procedures, such as the Patents and Inventions Policy.

If the terms of the award require the recipient to provide a service, the person must be appointed to the Research Foundation payroll as an employee and paid a salary or wage for the service provided.

Fellowship Form

Please also provide the following:

Emergency Contact Form (required) Direct Deposit Form (preferred)

Participant Stipend Versus Fellowship - Comparison Table

The following table details the differences between a participant stipend and a fellowship:

Note: Payments to fellows are often referred to in a grant as stipends. Participant stipends are support payments made to individuals who participate in an event and should not be confused with payments intended for fellows.

Participant Stipend	Fellowship
Paid in the Oracle Accounts Payable module	Paid in the Oracle Human Resources module
Not related to an Academic Endeavor	Related to an Academic Endeavor
Non-Wage support	Award
No real wage just the expectation that the participant be present at some event	No expectation of service. May have research obligations.
Taxes for US Citizens, Permanent Resident and Resident Alien Participant Stipends: 1099-MISC Reportable as Other Income Supplier File set up -- Separate Site set up for 1099 Supplier with reporting information Information flows from the Supplier file to invoice that is created in Accounts Payable module for payment to be generated Can be changed at the invoice level if the particular payment is not tax reportable	Taxes for US Citizens, Permanent Residents and Resident Alien Fellows: Not taxed or reportable by the Research Foundation (RF) RF sends "Payment Reporting Letter" at year end to individual for tax purposes Reporting Determination - Individual must determine if reportable and taxable on individual tax return
Taxes for Nonresident Alien Participant Stipends: 1042-S Reportable Supplier file set up -- Supplier Type code should indicate NRA status Withholding Groups for percentage of withholding in Tax Withholding Alternative region (if applicable.) Information flows from the Supplier file to the invoice that is created in the Accounts Payable module for payment to be generated and withholding to be automatically calculated and withheld	Taxes for Nonresident Alien Fellows: 1042-S Reportable, taxable and non-taxable portions Paid by elements (e.g.Stip Fel NQual). Taxable payments require second element (FIT NRA NQual Fel) for automatic withholding
Forms Needed : Nonresident Participant Stipend Tax Exemption Certificate (PDF) (Word) Participant Stipend Form (PDF) (Word)	Forms Needed: Nonresident Alien Fellowship Tax Exemption Certificate (PDF) Academic Fellowship Form

Change History

• June 15, 2009 - Added link to glossary definitions for Participant Stipend and Fellowship, deleted reference to hourly fellowship payments
  and added clarification note at top of table.

Should you have any questions, please contact the Research Foundation Sponsored Funds Personnel Office at 437-4500.