Section I: Quick Start
Tulane departments may provide financial support to enrolled students through Non-Service Required (NSR) Stipends when the payment supports the student's own education, training, or research pursuits without requiring specific work assignments in return. This page explains how to process both recurring stipends (paid monthly over a semester) and one-time stipend payments. Most requests are processed through the Recurring Student NSR Stipend Workflow, which is accessible via the link below.
Recurring Non-Service Stipend Request Form: (pending)
The request form requires Tulane SSO login and is available only to department administrators who have previously submitted stipend requests. If you are a new user who needs access to this system, please contact stipends@tulane.edu to request authorization.
Section II: Choosing the Right Payment Method
The correct payment pathway depends on whether you are making a single payment or distributing support over multiple months, and whether the recipient is an enrolled Tulane student. Recurring stipends are processed through the workflow system linked above and are routed through Financial Aid and Student Accounts, where they post to the student's account and are reported on Form 1098-T. One-time stipends are processed through the WaveWorks Procurement system (Candex) and are routed through Accounts Payable, where they are reported on Form 1099 or 1042-S.
Use the Recurring Stipend Workflow when: you are providing fellowship support, training grants, or dissertation funding to an enrolled Tulane student who will be paid in monthly installments over the course of a semester. Recurring stipends are disbursed automatically on a fixed schedule—five monthly payments during Fall or Spring semesters, and two monthly payments during Summer terms. The Recurring Stipend Workflow is available only for currently registered Tulane students.
Use the One-Time Stipend process (Candex) when: you are making a single payment, such as a graduation prize, academic award, research completion bonus, or urgent interim support payment that does not follow a semester-long disbursement schedule. The Candex process is used both for enrolled Tulane students receiving single payments and for non-students (such as visiting scholars or collaborative research participants from other institutions) who are receiving NSR-qualifying support. All non-student NSR stipends must be processed through Candex as one-time payments.
Both payment methods require that the payment qualify under Tulane's NSR Stipend criteria—meaning the payment must support the recipient's own educational pursuits without requiring specific work assignments, teaching duties, grading responsibilities, or other services in exchange. For enrolled students, the student must be registered in Banner for the applicable term. Detailed eligibility requirements and qualification criteria are explained in Section V below.
Section III: Recurring Non-Service Stipends
The Recurring Student NSR Stipend Workflow is designed for departments that provide ongoing fellowship support to enrolled Tulane students throughout a semester. These payments are processed through Financial Aid and Student Accounts, posted directly to the student's Banner account, and reported on the student's Form 1098-T. Recurring stipends are disbursed automatically according to a fixed monthly schedule, eliminating the need for departments to submit separate payment requests each month.
Available Payment Periods: The June 2026 release of the Recurring Stipend Workflow supports payments for Summer 2026 (associated with the 2025-2026 aid year) and for all periods in the 2026-2027 academic year, including Fall 2026, Spring 2027, and Summer 2027. When selecting a summer term, most departments should choose Summer as Trailer, which follows the Spring semester and is the standard summer configuration used across the university. Summer as Header precedes the Fall semester and is used primarily by the School of Social Work; if you are unsure which summer period applies to your program, contact stipends@tulane.edu for guidance.
Disbursement Schedule: Recurring stipends are paid monthly in fixed installments. Fall and Spring semester stipends are disbursed over five months, while Summer stipends are disbursed over two months. Payments post to the student's account at the beginning of each month and are available according to the standard refund processing timeline used by Student Accounts.
Tax Treatment: NSR Stipends are always payments of non-qualified expenses and therefore always constitute taxable income to the student. For U.S. citizens, lawful permanent residents, and resident aliens, Tulane is not required to withhold taxes on these payments, though students remain responsible for their individual tax reporting obligations. For non-resident alien students on F-1 or J-1 visas, the International Tax Office (ITO) determines applicable withholding under tax treaties; the default federal withholding rate is 14% if no treaty applies. Recurring stipends are reported in Box 5 of the student's Form 1098-T, although it is important to note that the 1098-T is an information report and cannot by itself be used to determine a precise taxable aid figure.
Section IV: One-Time Non-Service Stipends
One-time NSR Stipends are processed through the WaveWorks Procurement system (Candex) and routed through Accounts Payable rather than Student Accounts. These payments are appropriate when you are making a single disbursement rather than recurring monthly installments, and they can be used for both enrolled Tulane students and non-students in limited circumstances. One-time stipends are reported on Form 1099 (or Form 1042-S for non-resident aliens) rather than on the student's Form 1098-T, which means they follow a different reporting pathway than recurring stipends processed through the Student Accounts workflow.
When to Use the Candex Process: Use Candex for research completion bonuses, urgent interim support payments, or any other single-disbursement payment that does not follow a semester-long schedule. Candex is also the required pathway for all non-student NSR payments, including support for visiting scholars, postdoctoral fellows, or collaborative research participants from other institutions who are assisting with research but are not enrolled as Tulane students. All non-student NSR stipends must be processed as one-time payments through Candex regardless of the payment structure, because non-students do not have the Banner student account required for the recurring workflow.
Selecting the Correct Payment Channel: Candex offers two distinct payment channels for student support. Use the One-time NSR Stipend channel for non-service fellowship support, training grants, research support, or other payments that qualify under the five-criteria test described in Section V. Use the Prizes and Awards channel specifically for payments that recognize past achievements, competition results, or academic honors. Prizes and awards are always treated as taxable gross income under IRS rules and should not be processed through the NSR Stipend channel even if no service is required.
Required Documentation: All Candex requests must include supporting documentation attached in PDF format. In most cases, you should attach the official award letter that describes the payment purpose, amount, and payment period. The award letter should clearly indicate that the payment supports the recipient's educational pursuits without requiring specific work assignments or services in exchange. If no formal award letter exists, provide a departmental memo or other documentation that explains the payment purpose and confirms non-service qualification.
Tax Withholding and Reporting: Candex handles tax withholding and reporting independently from the International Tax Office (ITO). This means that even if a payee has already completed tax treaty documentation through GLACIER for other Tulane payments, they may be required to repeat the tax certification process within the Candex system to ensure proper withholding for this specific payment. International students and non-resident aliens should be prepared to provide tax documentation directly through the Candex workflow, and departments should allow additional processing time for tax compliance steps.
Section V: Eligibility Requirements
Both the Recurring Stipend Workflow and the One-Time Stipend process through Candex require that the payment qualify as a Non-Service Required Stipend under Tulane's five-criteria test. This means the payment must support the recipient's own educational pursuits, training, or research without requiring specific work assignments, teaching duties, grading responsibilities, or other services in exchange. The recipient must be the primary beneficiary of the associated activity—meaning the emphasis is on providing training and educational support rather than compensation for work performed. If the University is the primary beneficiary (for example, if the University owns the research findings, directs the work, or would otherwise need to hire an employee to perform the same tasks), the payment does not qualify as an NSR Stipend and must be routed through Payroll instead.
For Enrolled Students: The student must be registered in Banner for the applicable payment term. International students on F-1 or J-1 visas must have their payments reviewed by the International Tax Office to determine proper tax withholding under applicable tax treaties. All payments require approval from the cost center manager, and those funded by sponsored projects require approval from the project task manager and the Research Accounting and Sponsored Programs Unit (RASU).
For Non-Students: Non-student fellowship payments face heightened scrutiny because the Department of Labor's educational relationship safe harbor applies only to students obtaining a degree. Departments must coordinate with Accounts Payable, Tax Services, and (for foreign nationals) the Office of International Students and Scholars to ensure proper classification, tax withholding, visa compliance, and reporting. Non-student payments that involve work directed by the University or that provide a primary benefit to the University rather than the recipient must be routed through Payroll as compensation for services.
Full Policy Reference: For detailed guidance on the five-criterion qualification test, including the primary beneficiary factors and service requirement analysis, see the (Document Pending) policy page. If you are unsure whether a payment qualifies as an NSR Stipend, contact stipends@tulane.edu for a routing evaluation before submitting your request.
Section VI: Support & Additional Resources
Policy & Guidance Documents
- Student NSR Stipend Policy: PDF Pending
- Taxability of Scholarships, Fellowships, and Stipends
- Candex User's Guide
Payment Schedules & Setup
- Monthly Disbursement Schedule for Recurring Stipends
This schedule defines the disbursement date in which an awarded recurring non-service stipend will be disbursed from Financial Aid to Student Accounts.- Fall Semester: 5 installments, August to December, on or after 15th day in month
- Spring Semester: 5 installments, January to May, on or after 15th day in month
- Summer Semester: 2 installments, June 15 and July 15
- Student Accounts Direct Deposit Setup
Student Resources
Contact Directory
- Workflow access issues or routing questions: stipends@tulane.edu
- Recurring stipend payment processing questions: stipends@tulane.edu
- One-time payment processing questions (Candex): Accounts Payable
- Tax withholding and treaty questions: International Tax Office ito@tulane.edu
- Visa compliance for non-student payments: Office of International Students and Scholars
Section VIII: Frequently Asked Questions
Choosing the Right Payment Method
When should I use the Recurring Stipend Workflow versus Candex?
Use the Recurring Stipend Workflow for enrolled Tulane students receiving monthly installments over a semester. Use Candex for single payments to enrolled students and for all non-service stipend payments to non-students (including students who are not registered in semester).
Can I pay a visiting scholar or postdoc fellow with a Recurring Stipend?
No. Non-students cannot be processed through the Recurring Stipend Workflow because they do not have a Banner student account. All non-student non-service stipends must be processed through Candex as one-time payments.
What if my payment doesn't qualify as an NSR Stipend?
If the payment requires the student to perform specific work assignments, teaching duties, or other services in exchange, it must be routed through Payroll as compensation. Contact stipends@tulane.edu if you need help determining the correct routing.
Payment Processing and Timing
How long does it take for payments to process?
Recurring stipends are disbursed automatically on a fixed monthly schedule once the workflow is approved. One-time payments through Candex follow the standard Accounts Payable processing timeline, which typically takes 7-10 business days after approval.
How will students receive their stipend payments?
Recurring stipends are disbursed as refunds through Student Accounts. Students must set up direct deposit through the Student Accounts portal to receive payments. Stipends do not apply to tuition or fee balances. For one-time stipends processed through Candex, the student will enter a direct deposit account to receive their payment after approval.
What happens if a student withdraws mid-semester?
Depending on how the withdrawal is processed, recurring stipend payments may continue according to the defined schedule unless the department notifies stipends@tulane.edu to stop future disbursements. Departments are responsible for monitoring student enrollment status and requesting payment adjustments when necessary.
Can I change the stipend amount or payment period?
Contact stipends@tulane.edu immediately if you need to modify an approved recurring stipend. Changes may require a new workflow submission depending on the nature of the modification.
Can I split a stipend between multiple funding sources?
Contact stipends@tulane.edu for guidance on split-funded stipends. The workflow system may require separate submissions for each funding source depending on the approval requirements. In some circumstances where the funding changes frequently, it may be required to process each payment as a one-time non-service payment via Candex.
Summer Terms & Payment Periods
Summer as Trailer or Summer as Header?
Most departments should select Summer as Trailer, which follows the Spring semester and is the standard summer configuration. Summer as Header precedes the Fall semester and is used primarily by the School of Social Work. If you are unsure which applies to your program, contact stipends@tulane.edu.
Eligibility & Documentation
What if the student isn't registered yet for the payment term?
For the recurring non-service stipends, the student must be registered in Banner before the payment can be processed through Financial Aid and Student Accounts. However, you can submit your recurring payment request via the workflow form in advance of the period, provided the student is active in Banner. If you are requesting payment for a summer period in which the student will not be registered, you will have to request as a one-time payment via Candex.
What documentation do I need to attach to a Candex request?
All Candex requests must include supporting documentation in PDF format. In most cases, you should attach the official award letter that describes the payment purpose, amount, and payment period. If no formal award letter exists, provide a departmental memo that explains the payment purpose and confirms NSR qualification. This documentation must meet the five criteria for non-service stipend eligibility.
Tax Reporting & Withholding
Are NSR Stipends taxable to students?
Yes. NSR Stipends are always payments of non-qualified expenses and therefore always constitute taxable income to the recipient. For U.S. citizens and resident aliens, Tulane does not withhold taxes, but students remain responsible for reporting the income. For non-resident alien students, the International Tax Office determines applicable withholding under tax treaties.
What tax forms will students receive?
Students receiving recurring stipends will see the payment reported in Box 5 of their Form 1098-T. Students receiving one-time payments through Candex will receive Form 1099. Non-resident alien students who have taxes withheld will receive Form 1042-S from the International Tax Office.
Why does Candex require the payee to complete tax forms
Candex handles tax withholding independently from the International Tax Office system. Even if a payee has completed tax treaty documentation through GLACIER for other Tulane payments, they must complete tax certification within the Candex workflow to ensure proper withholding for this specific payment.
What if I incorrectly process a travel reimbursement as an NSR Stipend?
Misclassifying a travel reimbursement as an NSR Stipend results in the payment being reported as taxable income to the student (on Form 1098-T or 1099), even though it should have been processed as a non-taxable reimbursement under an accountable plan. This creates an unnecessary tax burden for the student and may trigger IRS reporting issues for the University. Additionally, bypassing the Travel and Expense Policy creates compliance risks and undermines financial controls designed to ensure appropriate use of university funds.
Travel Grants vs. Travel Reimbursements
Summary of Key Distinctions for Quick Reference:
| Travel Grant (NSR Stipend) | Travel Reimbursement (Expense) |
|---|---|
| Awarded upfront or as flat amount | Paid after travel based on receipts |
| Supports scholarly travel generally | Repays specific documented expenses |
| No itemized receipt required | Requires itemized receipts and Concur submission |
| Taxable income to student | Non-taxable under accountable plan |
| Processed through NSR Stipend workflow or Candex | Processed through Accounts Payable/Concur |
| Must still follow safety/booking protocols | Must follow full Travel and Expense Policy |
Can I process a travel reimbursement as a non-service stipend?
No. If a payment is being made to repay a student for specific, documented out-of-pocket expenses (such as airfare, lodging, or meals), it is a reimbursement, not a stipend. Reimbursements must follow the University's Travel and Expense Policy and be processed through Accounts Payable or Concur. Labeling a reimbursement as an "NSR Stipend" to bypass travel policy requirements is a misclassification that can result in incorrect tax reporting for the student and non-compliance with university travel policies.
Travel Grant (NSR Stipend) versus "Travel Reimbursement"?
A Travel Grant (NSR Stipend) is a lump-sum award given to a student to support their scholarly travel or research. It is awarded upfront or as a flat amount, is not based on an itemized reconciliation of receipts, and is considered taxable income to the student reported on Form 1098-T or 1099. A Travel Reimbursement is the repayment of actual expenses incurred while conducting university business. These require itemized receipts, must adhere to the Travel and Expense Policy (including pre-approval requirements), and are generally non-taxable to the student when processed through an accountable plan.
Ask these questions: (1) Was the award made before the travel occurred, or was it triggered by the student submitting receipts after the travel? (2) Is the payment a flat amount to support the student's scholarly travel, or is it calculated based on specific documented expenses? (3) Does the award letter or documentation describe it as a "grant" or "fellowship support," or does it use language like "reimbursement for expenses"? If the payment is made after travel based on receipts, calculated from documented expenses, or described as reimbursement, it must be processed through Accounts Payable following the Travel and Expense Policy. If it is a flat-amount award made upfront to support scholarly travel without requiring receipt reconciliation, it may qualify as an NSR Stipend.
Why was my NSR Stipend request w/ travel receipts rejected?
This was likely rejected because it failed Criterion 5 (Proper Classification) of the NSR Stipend test. If the documentation describes the payment as a "reimbursement for expenses" or is triggered by the submission of receipts, it must be processed through the standard travel reimbursement channels via Accounts Payable or Concur. An NSR Stipend cannot be used as a workaround for travel that did not follow the required pre-approval or documentation steps outlined in the University's Travel and Expense Policy. Using the NSR Stipend process to bypass travel policy creates tax compliance risks and violates university financial controls.
What if I incorrectly process a travel reimbursement as an NSR Stipend?
Misclassifying a travel reimbursement as an NSR Stipend results in the payment being reported as taxable income to the student (on Form 1098-T or 1099), even though it should have been processed as a non-taxable reimbursement under an accountable plan. This creates an unnecessary tax burden for the student and may trigger IRS reporting issues for the University. Additionally, bypassing the Travel and Expense Policy creates compliance risks and undermines financial controls designed to ensure appropriate use of university funds.
Can I award a Travel Grant as an NSR Stipend to avoid TE Policy?
No. While legitimate travel grants processed as NSR Stipends do not require receipt-based reconciliation, they cannot be used to circumvent the Travel and Expense Policy. If the payment is structured as a grant awarded upfront to support the student's scholarly travel (such as conference attendance, dissertation research travel, or field work), it may qualify as an NSR Stipend. However, if the payment is made after the fact based on receipts submitted by the student, or if the documentation describes it as "reimbursement," it must follow the Travel and Expense Policy and be processed through Accounts Payable. The distinction is based on the timing, structure, and documentation of the award—not on whether the department wants to avoid travel policy compliance.
Do Travel Grants need to follow the Travel and Expense Policy?
Students receiving travel grants as NSR Stipends are still expected to follow university-wide safety and booking protocols, such as using World Travel Service for airfare or obtaining high-risk destination approvals. However, because the grant is a flat award for educational support and not a receipt-based reimbursement, it does not require itemized expense reconciliation through Concur. The payment is reported as taxable income in Box 5 of Form 1098-T (or Form 1099/1042-S depending on the processing pathway and student citizenship status). Departments should clearly communicate to students that travel grants are taxable income, unlike traditional travel reimbursements processed under an accountable plan.
Can NSR Stipends cover studio fees, equipment, or vendor expenses?
No. If the payment is for a third-party vendor expense, specific commodity, or service invoice, it should be handled via a Purchase Order or Expense Reimbursement through Accounts Payable. NSR Stipends are intended to support the student's living and educational costs while they pursue their scholarly work, not to serve as a payment method for departmental or project-related business expenses. Payments made directly to vendors or based on invoices fail Criterion 5 (Proper Classification) and must be routed through the appropriate procurement or accounts payable channels.
