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Consultant Payments

Forms for Payments to Consultants

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

Due to the size of the files, printing the forms may not be possible on some printers. 
NOTE: Some documents available on this page are in the Adobe Acrobat Portable Document Format (PDF). 
Form images linked to the topics below can be viewed with Adobe Acrobat. You can obtain Acrobat as a free add-in from Adobe.

Independent Contractor / Consultant Payments

Cash Advance Reconciliation FormExcel 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.

Nonresident Independent Contractors/Consultant

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):  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.

Form W-7 Application for IRS Individual Taxpayer Identification Number 

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.