Prizes, Awards & Fellowships (PandA)

Group: Paying

Summary

Instructions for U.S. Citizens & Permanent Residents with a U.S. Address

To submit Check Requests for prizes, awards and fellowship payments, please utilize PandA and log in here. This simplified approach will:

  • Eliminate time–consuming collection of data by using student’s Universal Person Identifier (UPI) to pull existing Banner (the student registration system) data for name, SSN, address, etc. (The address will be used to send Form 1099-MISC tax forms to recipient at the end of the year if required).
  • Edit uploaded Workday Charging Instructions and other data to ensure validity.
  • Automatically create the necessary vendor and invoice data to make payments.
  • Simplify the process whether you have one Check Request or many to submit.

Should you have any questions, please contact the Finance Support Center (FSC) at (203) 432-5394.

Instructions for International Students and U.S. Citizens or Permanent Residents with a Foreign Address

Please follow the procedures below for prizes, awards and fellowships to international students. The procedures are intended to eliminate the need to contact the recipient in advance of the Commencement presentation of the prize or award for immigration and tax documentation. For summer fellowships, the student must have completed the Foreign National Information System (FNIS) application with the International Tax Department. If the FNIS application has not been completed or needs to be updated, the student should send an email to internationaltax@yale.edu or call 203-430-5530.

Procedures for International Student Payments

For International Students, complete a Supplier Invoice Request and attach the appropriate documentation (or confirmation from the International Tax Dept. that the student completed the Foreign National Information System application (FNIS) and is current), and submit to Accounts Payable for processing. Check Requests for International students should be flagged with “Handing Instructions” COMMENCEMENT with either the Prize or Fellowship name in the Memo Field. Also, please ensure the Supplier Connection used is a suitable address for receipt of tax forms after calendar year end. If you are uncertain of the individual’s tax status, contact the Office of International Students and Scholars (OISS).

  • For Commencement Prizes or Awards – provide confirmation from the International Tax Dept. that the student completed the Foreign National Information System application (FNIS) and is current, include a description of the award. [Note: For these transactions only, the University will not require the requestor to confirm with the International Tax Dept., the prize is subject to 30% federal tax withholding, a letter explaining the tax withholding should be included, with the prize check (see Tax Treatment below)]
  • For Summer Fellowships include confirmation from the International Tax Dept. that the FNIS application has been completed.

Tax Treatment

Prizes or awards issued to an international student will be subject to federal income tax withholding at a rate of 30%. A letter will be included with the check in order to explain the tax withholding and contact information for any questions. Tax treaties generally do not apply to prizes and awards. If the recipient has knowledge of the prize or award in advance, he or she can contact the International Tax Department to determine if a tax treaty applies. The amount of the prize or award and tax withholding will be reported on a Form 1042-S ”Foreign Person’s U.S. Source Income Subject to Withholding.

Fellowships (non-service payments) issued to an international student will be subject to 14% tax withholding (F1 or J1 visa) if the funds will be used within the U.S. There is no tax withholding or reporting if the fellowship is for the purpose of study or research outside the U.S. The fellowship may be tax-exempt if the tax residency country of the student and the U.S. has a tax treaty agreement and the student completed the required tax treaty form (i.e., /Form W-8BEN) prior to receiving the fellowship, with the University Tax Office. The fellowship amount for use within the U.S. and tax withholding (if applicable) will be reported on a Form 1042-S ”Foreign Person’s U.S. Source Income Subject to Withholding.