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Independent contractor classification

Any agreements for services where the other party named on the contract is an individual rather than a company or other type of business organization must be accompanied by an independent contractor checklist.

This checklist is necessary to satisfy IRS regulations which require that it be clearly demonstrated that the individual should be treated as an independent contractor rather than an employee for tax purposes.

The checklist also documents the citizenship status of your independent contractor, which is important in determining if non-resident alien taxation issues exist. You should be aware that contracting with non-US citizens has special tax implications and processing agreements of this type may require additional time. The Human Resources office has information regarding non-resident alien taxation.