When considering a payment to students, it is important to first determine the most appropriate path, which may be an assistantship, a scholarship, or a fellowship.
Undergraduate and graduate research or teaching assistantships are compensated appointments to students who perform research or teaching services, or assist others in the performance of these services, that is relevant to the students’ academic goals. Compensation may include salary, tuition remission, or both. Salary is paid through standard payroll procedures, and tuition remission is paid from account code 6210 for graduates or 6211 for undergraduates. DO NOT use an "FA" program code for assistantship waivers. Information on assistantships are available through the UAF Graduate School.
Scholarships are payments granted to students toward the pursuit of an academic degree program, based on merit, need, talent, or other criterion. The account code to use for this type of payment is 6105 and MUST be used with an org with an "FA" program code. Scholarship payments are processed by the Office of the Bursar's - Student Account Payment Form.
Fellowships are one-time (non-recurring) research awards of a non-employment nature that typically provide both funding and facilities. Fellowship recipients may or may not be a UAF student. If the recipient is a current student with the University of Alaska, the account code to use for this type of payment is 6221 and it MUST be used with an org with an "FA" program code. If the recipient is NOT a current student with the University of Alaska, the account code to use for this type of payment is 3014 (participant support). DO NOT use an org with an "FA" program code for non-student fellowships.
To determine if the use of account code 6221 is appropriate we will be utilizing the regulations for student employment, focusing on the following:
- Recipient must be enrolled in the university system with a minimum of six credit hours in the current semester of awarded fellowship; or
- Have been enrolled the preceding semester for six or more credit hours and demonstrate plans to enroll for six more credit hours in the next semester for an awarded fellowship between semesters
Fellowships and scholarships differ from assistantships in that the only requirement for payment, if any, is that the individual enrolls per program requirements, makes satisfactory progress, and/or completes the program. The key consideration is whether the university retained the right to control the details of performance or instead gave up that right. These payments also differ from tuition and fee waivers in that we leave the payment’s specific use to the discretion of the award recipient.
In situations where a student employee may warrant a one-time tuition waiver, consider covering that specific expense as a direct payment on the student’s account through the Office of the Bursar.
When requesting fellowship payments, please submit the following documents to the Office of Finance & Accounting:
- Employment vs. Scholarship/Fellowship Questionnaire *Updated 7/24/17*
- Fellowship Payment Request Form *Updated 8/25/17*
- Fellowship Award Letter (to the recipient) and Acceptance Letter (from the recipient)
The award letter must include verbiage stating the purpose of the fellowship, amount of the fellowship, beginning/ending dates and payment schedule (weekly, biweekly, monthly, etc.). Please refer to the template on the Graduate School website. Information regarding taxes should also be included in the award letter to the recipient.
The Internal Revenue Service (IRS), the U.S. government tax authority, requires University of Alaska to collect information from all non-U.S. citizens and non-permanent resident aliens to determine the appropriate rate of tax withholding and reporting for any payments that may we make to such individuals. An online system called GLACIER Online Tax Compliance System makes this determination through input the recipient provides. If the recipient is in one of these categories, OFA will direct them to enroll in the online system by email. Payments will not begin until enrollment is complete.
Forward your complete request packet to Accounts Payable, firstname.lastname@example.org, attention Brittany Hoch, at the Office of Finance & Accounting for processing after you enter a DP01-type general encumbrance into Banner.
For further information or questions regarding fellowships please contact Brittany Hoch, ext.6119, email@example.com.