Consultant & Personal Payments

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

Please review Taxability of Payments for IRS guidelines and considerations for taxability.

Determination of Independent Contractor Status

In keeping with IRS requirements for independent contractors, find the IRS links below to help determine if the person should be classified as an Employee or an Independent Contractor.

• IRS Topic 762 – Independent Contractor vs. Employee
• Explanation of an Independent Contractor vs Employee
• IRS Twenty point checklist for Independent Contractor

Personal Payments Required Documentation Grid: Outlines the required paperwork for each type of personal payment based on person-type.

• Personal Payments Training

Initiating a Consulting Agreement & Paying Consultant

• Create Statement of Work
• Substitute W-9
  
  • 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. A Substitute W-9 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.
• Payee Certification
  • Will be required on all ZV60 payment

 

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

Non-Resident Short-Term Visitors 

• Honorarium Payments
• Travel Reimbursements

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.

Duplicate or Corrected 1099MISC & 1042S

Requests for duplicate year-end tax statements for independent contractors should be directed to the Tax Department in Kurz Purdue Technology Center (KPTC).

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.