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Stipends are taxable if $600 per year or more is paid and are IRS-reportable by the University. tStipends must be counted as a resource in a student's financial aid budget and may affect loan eligibility amounts. 3If you have questions, call Financial Aid at x5373.}Non-citizens: Additional documentation is required for all non-citizens. Please contact Business Services x2195 to determine Cwhat supplemental information must be attached to the stipend form.mRouting Non-citizens: Accountant (ORSP or Business Services) sends stipend form and back-up documentation to uBusiness Services Accounts Payable for initial set-up and first payment. After payment, Accounts Payable will returnUform to appropriate accountant to process remaining payments based on initial set-up.zRouting Sequence: Department initiates document and forwards to Financial Aid for signature. 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