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Stipends

by Cochran,Robert Lee last modified Jul 12, 2009 05:28 PM

Stipends

 

A stipend is a "fixed" payment, such as a salary or an allowance.  Typically, a stipend is an income supplement without an accompanying work requirement.  Stipends are usually paid through an accounts payable system to non-employees.  If paid by an employer to an employee, these payments represent taxable wages for past, current, or future services.

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