The University of Chicago

Financial Services

  

Consulting Service

Definition

CONSULTANTS are individuals who primarily provide PROFESSIONAL ADVICE. They usually have a separate skill or knowledge not available within the organization. For sponsored funds, consultants are usually the individuals named in the "consultant" section of the budget proposal of the grant or contract application. A sponsored consultant agreement from University Research Administration (URA) is needed for each payment request. For more information on sponsored consultant agreements contact URA.

Payments to Employees

Consulting payments to a University employee must be processed through Workday as a One-Time Payment or Period Activity Pay and will be included in the employee's IRS Form W-2 at calendar year end.

Contact Payroll Services at payroll@uchicago.edu for additional information.

Required Documentation for Payments to US Citizens

  1. Submit through ePayment 
  2. IRS Form W-9 Request for Taxpayer Identification Number
  3. Independent Contractor Questionnaire
  4. Invoice

Required Documentation for Payments to Permanent Residents

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

Required Documentation for Payments to Foreign Nationals

  1. Submit through ePayment 
  2. IRS Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (for individuals), or Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (for entities).
  3. Form UPP 192, Alien Determination of Residency Form (individuals)
  4. IRS Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual if the individual is entitled to claim a tax treaty exemption
  5. Dependent upon VISA type, foreign individuals are also required to provide copies of various USCIS and other documents per UPP-192
  6. Invoice

List of Individuals who cannot be paid as Consultants

Exception to Rule:  Special Interest "Hobby Payments" - Payment to an employee for an activity, which could be considered a hobby or recreational vocation. Cannot be related to the regular duties performed by the employee at the university. Whenever in doubt, contact Payroll Services at icpayments@uchicago.edu prior to discussing and/or negotiating payment terms with the service provider.


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