Tax Treatment Flowchart Travel Payment made by UH to Individual or Third Party Vendor Degree Student, Employee or Non-Degree student or Person/ Non-UH Employee? Non-Degree Student or Person or Non-UH Employee Employee Degree Student Tax Treatment Flow Chart for Travel Payment Made by UH Updated as of 5/29/2014 BusinessRelated? Primary BenefitsStudent or UH? BusinessRelated? Not BusinessRelated Business Related Non Taxable to the extent of receipts US or Non- Resident Alien? US Taxable and Reportable on 1099 Non-Resident Alien Taxable and Reportable on 10425 Not Business Related Taxable & Reportable on W-2 Business Related Non-Taxable to the extent of receipts UH Non Taxable to the extent of receipts, e.g. student athletes Student Scholarship or Wages? Scholarship Taxable Wages Taxable and Reportable on W-2 US or Non- Resident Alien? US Not Required UH to Report Non-Resident Alien Taxable and Reportable on 10425 This chart is available to download as a pdf.
