- Award, Prize or Research Subject
- Employee Wages
- Honorarium
- Independent Contractor and Performer Services
- Living Allowances
- Non-UW Scholarship
- Scholarship and Fellowship Awards
- Royalty
- Stipend
- Travel Reimbursements
Award, Prize or Research Subject
Payment as a reward or recognition for a special achievement such as winning a judged competition or payment for participation as a research subject. Standard taxation rate: 30%.
Employee Wages
Payments for services that an individual performs or carries out for the University as an employee. Graduated income tax applies.
Honorarium
Payment to an individual for a presentation-oriented, guest lecture or invitational event. Standard taxation rate: 30%.
Independent Contractor and Performer Services
Payments for services performed by individuals who are not employees and who meet the criteria. Standard taxation rate: 30%.
Living Allowances
Payments made to support a foreign national coming to Seattle. Can be issued without an honorarium. Generally not considered taxable income.
- Review Living Allowance section on the UW Travel Office website
Non-UW Scholarship
Scholarship payment to Non-UW students or Non-UW employees, such as a department awarding a scholarship to a student attending a different school or paying a Non-UW individual for participating in a training or conference.
Royalty
Payments made for the use of intangible (royalty) property. Various tax rates apply up to 30% withholding.
- Download Royalty Payments to a Foreign National (Checklist)
Scholarship and Fellowship Awards – paid through Student Fiscal Services
A one-time payment to assist a student in pursuing a course of study or research. Generally not considered taxable income if the recipient is a candidate for a degree and the award is used to pay for tuition, fees and/or other mandatory books, supplies, and equipment required for all students in course of study.
Service Payments to a Foreign Entity
Payments made to foreign companies or entities. Standard taxation rate: 30%.
Stipend
Ongoing payment intended to support an individual engaged in academic activity at the UW. Standard taxation rate: 14%.
Travel Reimbursements
Payments for expenses incurred while traveling on University business. Generally not considered taxable income.
- Review the Visitors and Students section on the UW Travel Office website