Independent Contractor Services

How to Request a Payment
Steps include:

  • Is this payment reportable?
  • Verification of citizenship and employment status
  • Type of Payment
  • Submission of Documents
  • Completion of an ePayment request

Consulting Service
CONSULTANTS are individuals who primarily provide PROFESSIONAL ADVICE. These individuals are not on the University payroll. They usually have a separate skill or knowledge not available within the organization.

Entertainers and Performers
Entertainers and Performers receive unique payments. They can provide service as individuals, groups or ensembles.

Honorarium
A payment, which is primarily intended to confer distinction on or to symbolize respect, esteem, or admiration for the recipient.

Human/Research Subjects
A nominal fee paid to an individual to participate in a research project, survey or study.

Legal Services
Approval Required for all Legal Service Payments from Office of Legal Counsel and all such attorneys must report and be responsible to the General Counsel of the University.

Medical and Health Care
Payments made to physicians or other suppliers or providers of health care services in connection with medical assistance programs, or health, accident and sickness insurance programs must be reported at calendar year end to the Internal Revenue Services on IRS form 1099MISC.

Payments to US Citizens

  1. Submit through ePayment
  2. IRS Form W-9, Request For Taxpayer Identification Number
  3. Vendor Invoice

Payments to Permanent Residents

  1. Submit through ePayment
  2. IRS Form W-9, Request For Taxpayer Identification Number
  3. Copy of Permanent Resident or Resident Alien card or copy of the I-551 Stamp that is printed on the applicant's passport
  4. Vendor Invoice

One-Time Lecture/Speaker Fees
A payment to a non-employee which represents compensation (fee charged by the person) for services for which a one-time lecture is given by a visitor before a class or an audience.

Prizes and Awards
A reward or gift of money for success in competition, for past services rendered, or other scholastic achievement.

Rents and Leases

Rent A property, equipment, facility or fixed asset being rented from an owner or a bona-fide real estate management firm.

Lease
A contract conveys real estate property, equipment, facility or fixed assets for a specified term. With the exception of payments to bona-fide real estate management firms, all payments to individuals and non-incorporated entities for office and/or apartment rents and leases must be reported at calendar year end to the Internal Revenue Service (IRS) on IRS Form 1099MISC. Due to this IRS reporting requirement all rent and lease payments should be paid directly to the owner or property management firm by University check.

Required Payment Forms

Payments to US Citizens

  1. Submit through ePayment
  2. IRS Form W-9, Request For Taxpayer Identification Number
  3. Vendor Invoice or copy of lease agreement

Payment to Foreign Citizens

  1. Submit through ePayment
  2. IRS Form W-8BEN. Request for Foreign Taxpayer Identification Number
  3. Vendor Invoice or copy of the lease agreement.

Royalty, Permission and User Fees
A payment made to an author, artist, composer or company for each copy of their work that is sold by the University or to an inventor for each article sold under a patent. Also included are payments for the right to use other intangible property such as copyrights, trademarks, and trade names.