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Independent Contractor/Guest Speaker Tool

United States Resident Alien for Tax Purposes

A foreign national is considered to be a US Resident Alien for tax purposes if he/she meets the "Green-Card Test" (holds an Alien Registration Card) or passes the Substantial Presence Test (SPT). The SPT is a method of calculation used by the Internal Revenue Service which consists of counting the days physically present in the US. A Resident Alien is taxed in the same manner as a US Citizen. However, a Resident Alien is not considered a US Citizen or Permanent Resident for immigration purposes.

Note:For information on what documentation is required for payments to Resident Aliens:

Resident Aliens WITH an Alien Registration Card: Please select "United States Citizen/Permanent Resident" on question 4.
Resident Aliens WITHOUT an Alien Registration Card: Please select "International/Non-resident Alien" on question 4.

Debug View #1

Please answer all of the following questions:

Q1: Is the individual worker currently a Stony Brook University employee?	Yes No

Q2: Is the individual a current or has been a New York State employee during the past 2 years?	Yes No

Q3: Is payment for speaking services?	Yes No

Q4: Individual is a(n)	U.S. Citizen/Permanent Resident International/Non-resident Alien B1, B2 & Visa Waiver WB, WT F-1 Student J-1 H-1B/O-1/TN If Other - CONTACT HUMAN RESOURCES International/Non-resident Alien - Abroad (NRA-A - Not entering the U.S.) Resident Alien Information

Q5: What funding source will be used for payment?	State / Stony Brook Foundation Research Foundation

Submit

Debug View #2

DO NOT PROCEED!

Individual must be paid through payroll. Click here to access Extra Service information.

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Debug View #3

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This is not for speaking services.
The individual is a United States Citizen/Permanent Resident.
The source of funds for payment is State / Stony Brook Foundation.

What You Need To Do
Please submit the following completed forms to Human Resource Services for review: Independent Contractor Service Form Description of Service Curriculum Vitae (CV) or Invoice Letter of Agreement/Contract IRS 20 Factors of the Common Law Test Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please submit the following completed forms to Human Resource Services for review:

Independent Contractor Service Form
Description of Service
Curriculum Vitae (CV) or Invoice
Letter of Agreement/Contract
IRS 20 Factors of the Common Law Test

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #4

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This is for speaking services.
The individual is a United States Citizen/Permanent Resident.
The source of funds for payment is Research Foundation.

What You Need To Do
Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement. Please submit the following completed forms to Human Resource Services for review: U.S. Citizen and Permanent Resident Non-Employee Payment Form (Independent Contractor Service Form) CV/BIO Program/flyer/letter of invitation/description of service IRS 20 Factors of the Common Law Test (Independent Contractors only.) Original receipts for expense reimbursement Form W-9 (Not required for expense reimbursements) Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement.

Please submit the following completed forms to Human Resource Services for review:

U.S. Citizen and Permanent Resident

Non-Employee Payment Form (Independent Contractor Service Form)
CV/BIO
Program/flyer/letter of invitation/description of service
IRS 20 Factors of the Common Law Test (Independent Contractors only.)
Original receipts for expense reimbursement
Form W-9 (Not required for expense reimbursements)

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #6

DO NOT PROCEED!

Click here to contact the Independent Contractor section.

Note: It is possible that the individual may not be paid as an Independent Contractor.

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Debug View #7

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This is for speaking services.
The individual is an United States Citizen/Permanent Resident.
The source of funds for payment is State / Stony Brook Foundation.

What You Need To Do
Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement. Please submit the following completed forms to Human Resource Services for review: U.S. Citizen and Permanent Resident Non-Employee Payment Form (Independent Contractor Service Form) CV/BIO Program/flyer/letter of invitation/description of service IRS 20 Factors of the Common Law Test (Independent Contractors only.) Original receipts for expense reimbursement Form W-9 (Not required for expense reimbursements) Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement.

Please submit the following completed forms to Human Resource Services for review:

U.S. Citizen and Permanent Resident

Non-Employee Payment Form (Independent Contractor Service Form)
CV/BIO
Program/flyer/letter of invitation/description of service
IRS 20 Factors of the Common Law Test (Independent Contractors only.)
Original receipts for expense reimbursement
Form W-9 (Not required for expense reimbursements)

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #9

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This is for speaking services.
The individual is an International/Nonresident Alien who is working abroad.
The source of funds for payment is .

What You Need To Do
Please submit the following completed forms to Human Resource Services for review: Independent Contractor Service Form Curriculum Vitae (CV) A copy of the program flyer or announcement. Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please submit the following completed forms to Human Resource Services for review:

Independent Contractor Service Form
Curriculum Vitae (CV)
A copy of the program flyer or announcement.

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #10

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This is not for speaking services.
The individual is an International/Nonresident Alien who is working abroad.
The source of funds for payment is .

What You Need To Do
Please submit the following completed forms to Human Resource Services for review: Independent Contractor Service Form Curriculum Vitae (CV) Letter of invitation from department or letter of agreement. Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please submit the following completed forms to Human Resource Services for review:

Independent Contractor Service Form
Curriculum Vitae (CV)
Letter of invitation from department or letter of agreement.

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #11

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This for speaking services.
The individual is an International/Nonresident Alien - Visa Status B1, B2, & Visa Waivers WB, WT.
The source of funds for payment is .

What You Need To Do
Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement. Please submit the following completed forms to Human Resource Services for review: B1, B2, & Visa Waivers WB, WT (Honoraria & Expenses) Non-Employee Payment Form (Independent Contractor Service Form) CV/BIO Program/flyer/letter of invitation/description of service Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.) Copy of foreign Passport - ID page and expiration date. Arrival/Departure Record: Copy of I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival & departure dates and visa status. (If this information is not in the passport, complete the Request for Alien Information Form.) Form W-7 (Application for IRS Individual Taxpayer Identification Number) is required if no Social Security Number or ITIN Number is provided. Payment will be taxed 30% if there is no Social Security Number or ITIN Number. (Not required for expense reimbursements.) See Human Resource Service Instructions for Form W-7, attached. Form W-8BEN (Not required for expense reimbursements.) Form 8233 if claiming tax treaty benefits. (Without Social Security Number or ITIN Number, this form cannot be submitted to IRS - 30% tax will be applied.) Declaration statement from visitor stating that he/she will not perform services for more than nine (9) days, and will not receive such payments from more than five (5) institutions in a six (6) month period. (9-5-6 Rule.) NOTE: For B-1/WB the 9-5-6 rule does not apply for expense only reimbursements. Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement.

Please submit the following completed forms to Human Resource Services for review:

B1, B2, & Visa Waivers WB, WT (Honoraria & Expenses)

Non-Employee Payment Form (Independent Contractor Service Form)
CV/BIO
Program/flyer/letter of invitation/description of service
Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.)
Copy of foreign Passport - ID page and expiration date.
Arrival/Departure Record: Copy of I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival & departure dates and visa status. (If this information is not in the passport, complete the Request for Alien Information Form.)
Form W-7 (Application for IRS Individual Taxpayer Identification Number) is required if no Social Security Number or ITIN Number is provided. Payment will be taxed 30% if there is no Social Security Number or ITIN Number. (Not required for expense reimbursements.) See Human Resource Service Instructions for Form W-7, attached.
Form W-8BEN (Not required for expense reimbursements.)
Form 8233 if claiming tax treaty benefits. (Without Social Security Number or ITIN Number, this form cannot be submitted to IRS - 30% tax will be applied.)
Declaration statement from visitor stating that he/she will not perform services for more than nine (9) days, and will not receive such payments from more than five (5) institutions in a six (6) month period. (9-5-6 Rule.)

NOTE: For B-1/WB the 9-5-6 rule does not apply for expense only reimbursements.

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #12

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This for speaking services.
The individual is an International/Nonresident Alien - Visa Status F-1 Student.
The source of funds for payment is .

What You Need To Do
Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement. Please submit the following completed forms to Human Resource Services for review: F-1 Student (Expenses Only - Exceptions may apply for OPT or CPT) Non-Employee Payment Form (Independent Contractor Service Form) CV/BIO Program/flyer/letter of invitation/description of service Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.) Copy of foreign Passport - ID page and expiration date. Arrival/Departure Record: Copy of I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival & departure dates and visa status. (If this information is not in the passport, complete the Request for Alien Information Form.) Copy of Form I-20 - all pages. NOTE: For B-1/WB the 9-5-6 rule does not apply for expense only reimbursements. Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement.

Please submit the following completed forms to Human Resource Services for review:

F-1 Student (Expenses Only - Exceptions may apply for OPT or CPT)

Non-Employee Payment Form (Independent Contractor Service Form)
CV/BIO
Program/flyer/letter of invitation/description of service
Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.)
Copy of foreign Passport - ID page and expiration date.
Arrival/Departure Record: Copy of I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival & departure dates and visa status. (If this information is not in the passport, complete the Request for Alien Information Form.)
Copy of Form I-20 - all pages.

NOTE: For B-1/WB the 9-5-6 rule does not apply for expense only reimbursements.

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #13

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This for speaking services.
The individual is an International/Nonresident Alien - Visa Status J-1.
The source of funds for payment is .

What You Need To Do
Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement. Please submit the following completed forms to Human Resource Services for review: Non-Employee Payment Form (Independent Contractor Service Form) CV/BIO Program/flyer/letter of invitation/description of service Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.) Copy of foreign Passport - ID page and expiration date. Arrival/Departure Record: Copy of I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival & departure dates and visa status. (If this information is not in the passport, complete the Request for Alien Information Form.) Form W-7 (Application for IRS Individual Taxpayer Identification Number) is required if no Social Security Number or ITIN Number is provided. Payment will be taxed 30% if there is no Social Security Number or ITIN Number. (Not required for expense reimbursements.) See Human Resource Service Instructions for Form W-7, attached. Form W-8BEN (Not required for expense reimbursements.) Form 8233 if claiming tax treaty benefits. (Without Social Security Number or ITIN Number, this form cannot be submitted to IRS - 30% tax will be applied.) Copy of DS-2019 - all pages. Letter from sponsoring agency, signed by the "Responsible or Alternate Responsible Officer" granting permission for specific activity and payment. (Not required for expense reimbursements.) Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement.

Please submit the following completed forms to Human Resource Services for review:

Non-Employee Payment Form (Independent Contractor Service Form)
CV/BIO
Program/flyer/letter of invitation/description of service
Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.)
Copy of foreign Passport - ID page and expiration date.
Arrival/Departure Record: Copy of I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival & departure dates and visa status. (If this information is not in the passport, complete the Request for Alien Information Form.)
Form W-7 (Application for IRS Individual Taxpayer Identification Number) is required if no Social Security Number or ITIN Number is provided. Payment will be taxed 30% if there is no Social Security Number or ITIN Number. (Not required for expense reimbursements.) See Human Resource Service Instructions for Form W-7, attached.
Form W-8BEN (Not required for expense reimbursements.)
Form 8233 if claiming tax treaty benefits. (Without Social Security Number or ITIN Number, this form cannot be submitted to IRS - 30% tax will be applied.)
Copy of DS-2019 - all pages.
Letter from sponsoring agency, signed by the "Responsible or Alternate Responsible Officer" granting permission for specific activity and payment. (Not required for expense reimbursements.)

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over

Debug View #14

You have answered:

Individual worker is not currently a Stony Brook University employee.
Individual is not currently or has not been a New York State employee during the past 2 years.
This for speaking services.
The individual is an International/Nonresident Alien - Visa Status H-1B/O-1/TN.
The source of funds for payment is .

What You Need To Do
Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement. Please submit the following completed forms to Human Resource Services for review: H-1B/O-1/TN (Expenses Only) Non-Employee Payment Form (Independent Contractor Service Form) Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.) Copy of foreign Passport - ID page and expiration date. Copy of arrival/departure record from sponsoring employer: I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival and departure dates and visa status. Provide purpose of visit to Stony Brook. Please mail/hand deliver documents to: Human Resource Services 390 Administration Building Z=0751

What You Need To Do

Please print out the Independent Contractor/Non-Employee Payment Document Check List and include with request for payment/reimbursement.

Please submit the following completed forms to Human Resource Services for review:

H-1B/O-1/TN (Expenses Only)

Non-Employee Payment Form (Independent Contractor Service Form)
Original receipts for expense reimbursement. (Without receipts a 30% tax will be applied.)
Copy of foreign Passport - ID page and expiration date.
Copy of arrival/departure record from sponsoring employer: I-94 or passport page stamped by Department of Homeland Security (DHS) with the arrival and departure dates and visa status.
Provide purpose of visit to Stony Brook.

Please mail/hand deliver documents to:

Human Resource Services
390 Administration Building
Z=0751

Start Over