This session will discuss those unique payment situations that involve additional reporting and/or taxation obligations for the institution. The discussion will include (1) capturing all payments for 1098T purposes (such as, travel payments), (2) properly reporting and withholding tax on nonqualified scholarship payments made to students that are not U.S. citizens or permanent resident aliens, and (3) properly reporting and withholding tax on other payments (such as, prizes, awards, and participant payments).