Generally speaking, payments for services are taxable. There are some special exceptions for FICA as opposed to income taxes, but the Payroll Office handles those as applicable.

The best source of information is the IRS website

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The Graduate School, Holthusen Hall, 3rd Floor
P.O. Box 1881
1324 W. Wisconsin Ave., Room 305
Milwaukee, WI 53201-1881
(414) 288-7137

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