What is considered a Participant Stipend?
Participant stipends are payments for participation in vocational training, secondary school training, and other nonacademic programs. It is not related to an academic endeavor. There is no real wage, just the expectation that the participant be present at some event. Participant stipends are considered nonemployee compensation and, as such, are subject to Internal Revenue Service (IRS) requirements for miscellaneous income reporting (1099 or 1042 reporting). It is the responsibility of the Project Director to maintain any other documentation that may be required by the sponsoring agency.
