Independent Contractors

Welcome to the Independent Contractor area of Payment Services. The Independent Contractor team reviews and approves vouchers for contracted services paid to vendors and individuals, ensuring full tax compliance and careful handling for both domestic and foreign entities.  

Domestic Independent Contractor Payments 

Domestic independent contractor payments compensate U.S. individuals and vendors for contracted services performed outside of an employment relationship. During approval, Payment Services reviews the voucher to confirm the worker is properly classified and that the payment is supported and reportable. 

  • Confirm the individual or vendor is properly classified as an independent contractor rather than an employee. 
  • Verify a completed IRS Form W-9 or other required documentation is on file. 
  • Confirm the service description, dates, and payment amount align with the supporting agreement or invoice. 
  • Verify appropriate approvals and funding information are documented. 
  • Research and resolve discrepancies with the voucher creator before approval. 
  • Approve payment when the request is complete and properly documented for tax reporting. 

Foreign Independent Contractor Payments 

Foreign independent contractor payments compensate non-U.S. individuals and vendors for contracted services and require additional review to confirm immigration status, tax withholding, and treaty eligibility. During approval, Payment Services verifies the documentation needed to comply with federal tax and visa requirements before payment is approved. 

  • Confirm the individual's visa or immigration status permits payment for the services provided. 
  • Verify a completed Form W-8BEN, W-8BEN-E, or other required foreign tax documentation is on file. 
  • Determine the correct nonresident alien withholding rate or eligibility for a tax treaty exemption. 
  • Confirm supporting agreements, invoices, and service dates align with the payment request. 
  • Research and resolve discrepancies with the voucher creator before approval. 
  • Approve payment once tax compliance and documentation requirements are confirmed.