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Forms for Payments to Consultants

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Independent Contractor/Consultant Payments
Independent Contractor/Consultant Payments to Non-Residents
Duplicate 1099MISC or 1042S

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NOTE: Some documents available on this page are in the Adobe Acrobat Portable Document Format (PDF).
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Independent Contractor / Consultant Payments

Cash Advance Reconciliation Form: Excel icon Reconciling document for cash advance of per diem and or approved expenses.

Checklist for Determining Worker Classification (Applies to both Resident and Non-Resident Workers): PDF Icon Complete this checklist when there is a question whether the services performed should be classified as independent contractor services. Retain the checklist for your records and document the Form DIV accordingly.

Guidelines for Form PC and Form RCS:
Quick Reference Guide for Form PC and Form RCS
Guidelines and Instructions for Form PC and Form RCS

Forms:
Form PC, Payee Certification: Excel icon
Form PC, Payee Certification: PDF Icon
Use when making participant payments, paying non-Purdue student or non-staff awards, reimbursement of fees/expenses to speakers, honoraria, artists/entertainers, or consultants. Attach to Invoice Voucher, Business Office Form DIV.

Form PC is required for payments to an individual by a direct invoice voucher. It is not used for an individual who should be paid through payroll. The form serves as documentation that an individual is entitled to receive a payment.

Form RCS, Request for Approval for Consulting Services: Excel icon
Form RCS, Request for Approval for Consulting Services: PDF Icon
Documentation and Prior Approval(s) Required to Pay Long-Term Consultants. Must be accompanied by a Form PC with only Section A completed.

Direct Invoice Voucher: Excel icon The Form DIV is the document that a department would process to request a payment be made to a vendor or individual for a product or service. The Invoice Voucher is typically prepared by the business office upon request and presentation of proper documentation by the staff member.

Nonresident Independent Contractors/Consultants

Checklist for Determining Worker Classification (Applies to both Resident and Non-Resident Workers): Word Icon Complete the checklist when there is a question whether the services performed should be classified as independent contractor services. Retain the checklist for your records and document the Form DIV accordingly.

Form PC, Payee Certification: Excel icon
Form PC, Payee Certification: PDF Icon
Use when making participant payments, paying non-Purdue student or non-staff awards, reimbursement of fees/expenses to speakers, honoraria, artists/entertainers, or consultants. Attach to Invoice Voucher, Business Office Form DIV.

Form PC is required for payments to an individual by a direct invoice voucher. It is not used for an individual who should be paid through payroll. The form serves as documentation that an individual is entitled to receive a payment.

Form RCS, Request for Approval for Consulting Services: Excel icon
Form RCS, Request for Approval for Consulting Services: PDF Icon Documentation and Prior Approval(s) Required to Pay Long-Term Consultants. Must be accompanied by a Form PC with only Section A completed.

Individual must complete their file in the Glacier software. Copy all required documents per the Tax Summary printed from the Glacier software.

Visa Payment Reference Sheets and Additional Non-Resident Information

Treaty Listing of Tax Treaties (As of January 2005): PDF Icon This grid shows each country that has a treaty with the United States. It is divided by Teacher/Researcher, Student, Scholarship/Fellowship, and Independent Contractor.

Treaty Form 8233: PDF Icon This form must be completed when a nonresident alien individual is paid through Payroll or Accounts Payable and is a resident of a treaty country.

Instructions for Treaty Form 8233: PDF Icon Line by line instructions for Treaty Form 8233.

Treaty Form W8-BEN: PDF Icon This form must be completed when a nonresident alien individual is paid a fellowship or scholarship through Payroll or Accounts Payable and is a resident of a treaty country.

Instructions for Treaty Form W8-BEN: Word Icon Line by line instructions for W8-BEN.

Form W-7 Application for IRS Individual Taxpayer Identification Number PDF Icon

Use Form W-7 to apply for an IRS individual taxpayer identification number (ITIN). An ITIN is a nine-digit number issued by the Internal Revenue Service (IRS) to individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a social security number (SSN).

All payments require either a social security number or ITIN to be eligible for treaty benefits. If the non-resident independent contractor does not apply for an ITIN, 30% tax will be withheld.

Duplicate or Corrected 1099MISC & 1042S

Requests for duplicate year-end tax statements for independent contractors should be directed to the Tax Department in Freehafer Hall (FREH).

Please complete a Duplicate Tax Request Form and submit to the Tax Department for processing.

For more information, email tax@purdue.edu or call the Tax Department at 765-496-2344.