|Form||Description||More About the Form|
|Form 8233||Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual||About Form 8233|
|Prior Year Forms||Prior Year Forms, Instructions & Publications Search||Popular Prior Year Forms, Instructions & Publications|
|Form W-7||Application for IRS Individual Taxpayer Identification Number (ITIN)||About Form W-7|
|Form W-8 BEN||Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)||About Form W-8BEN|
|Form W-9||Request for Taxpayer Identification Number and Certification||About Form W-9|
|AC 3237-S||Substitute Form W-9 (AC 3237-S)|
|HRSF0050||Cert of Academic Activity B1, B2, Wb, WT Visa-SBF.RF.STATE|
|HRSF0053||Cert of Academic Activity ABROAD - B1, B2, Wb, WT visa|
|HRSD0109||Independet Contractor Tax Treaty|
Only Reimbursing Travel Expenses?
This information is to be used when paying a fee for service.
If only reimbursing travel expenses, use the Travel Voucher & Instructions on Procurement's website.
Responsibilities of the...
It is the responsibility of the contracting department to ensure compliance with IRS guidelines with respect to classifying a worker. When issuing payment to an Independent Contractor, the University must provide the individual with form 1099-MISC (Miscellaneous Income), when payment exceeds $600 for the year.
Independent contractors are responsible for reporting all income earned and paying applicable federal, state, city, and self-employment taxes.
It is illegal to knowingly classify an employee as an Independent Contractor
A worker may always be classified as an employee even if the worker meets the criteria of an Independent Contractor. However, it is illegal to knowingly classify an employee as an Independent Contractor in order to avoid Affirmative Action recruitment efforts and/or payment of employment taxes, fringe benefits, etc... The IRS imposes fines and penalties for misclassification of service. Liability may include payment for:
-Employer's share of Social Security and Medicare taxes.
-Employee's share of Social Security and Medicare taxes.
-Interest on money found to be owed.
-If found to be a criminal matter, possible imprisonment.
ADDITIONAL IRS.GOV RESOURCES...