Documents and IRS Forms needed to get Paid

Every U.S. citizen, green card holder or resident alien for tax purposes has to submit certain tax forms in order to get paid by the College / Institute.

Wages

To get paid through payroll, Form I-9 has to be filled out within three days of the start of employment. In order to fill out Form I-9, the employee needs to bring the original of a document that established both identity and employment authorization such as a U.S. passport, a green card, or an employment authorization document. See Form I-9 for the list of acceptable documents and Middlebury's Handbook. In addition, the employee needs to provide a social security number and has to submit Form W-4, so that the College or Institute can withhold the correct federal income tax from your pay.  Some states have their own version of Form W-4 which can be submitted as well.


Payments through Accounts Payable

You must include the following information when submitting any voucher to Middlebury College. Any vouchers submitted without this information cannot be processed and will be returned to you. The information needed is as follows:

1. Check Request, Reimbursement Form or Voucher with the following information:
1. Banner ID;
2. Last Name;
3. First Name;
4. Campus Address if Student/Faculty/Staff, otherwise mailing address;
5. Citizenship for students and independent contractors. We have two categories: (1) U.S. citizen or Green Card holder, (2) foreign national without a Green CardU.S. or Resident Alien (if in Banner can be found in SGASTDN, SAAADMS, PPAIDEN, FOAIDEN or SPAIDEN code Y and D or RA) vs. International (code N or C);
6. Relationship to College: Student, Faculty, Staff, Independent Contractor;
7. Characterization of payment: prize vs. internship vs. reimbursement vs. grants or loans vs. senior work funds vs. travel and conference money vs. advance vs. research money vs. honorarium for a lecture or a performance, etc.;
8. Supervisor/Budget Administrator and Requestor Signature and date of request
9. Printed Name and phone number for Supervisor/Budget Administrator

2. Attach a W-9 ONLY if US or green card holder (even if a foreign national has a social security number, that does not prove that a W-9 is the correct document) (see also instructions for Form W-9);

3. If foreign individual, the Tax Office needs to be informed even if only for reimbursement of expenses as some individuals (depending on visa history) cannot be invited or reimbursed. The Tax Office will make the determination whether the individual can come to the College, what documents are needed and whether the payments need to be taxed. NOTE: Paying for expenses via the procurement card or through an account like the College has with Milne Travel does not exclude us from following the above procedures.

4. Attach contract / letter of invitation;

5. Attach original receipts for reimbursements. If mileage a printout from the internet that shows mileage is sufficient;

Note: Form W-9 is not needed for payments to students. Tax Office will send out at the end of the year requests for Form W-9S to all students who have not submitted their social security number via other means to the College / Institute.

Vouchers with attachments for U.S. citizens/Green card holders should be mailed to Accounts Payable in the Service Building.

Vouchers with attachments for foreign nationals and ALL STUDENT payment requests should be mailed to the Tax Office in the Service Building.

Given the special requirements for foreign nationals, please always contact the Tax Office well ahead of time before the visitor(s)' arrival in order to determine whether (1) his/her visa status allows a visit/service, (2) whether payment/reimbursement can be made, and (3) what documents are required.

Please note ALL invitations/offers should contain a contingency clause. For example: “Please be aware that you will not be allowed to provide the services and that no payments or reimbursements will be made unless you enter the U.S. in a status that allows you to do so and you agree to provide the institution with proof of that prior to providing the services. This includes not only proof of your current status and information on your prior visits to the U.S., but also, if you come to the U.S. on a visitor visa, proof that including the activity at Middlebury College, you will not exceed the statutory 9/5/6 limitations (services provided at Middlebury College last no longer than 9 business days and services have been provided at no more than 5 other institutions in the last 6 months).

Payments via the Procurement Card

If you pay with the procurement card (p-card), Form W-9 needs to be filled out and submitted to Accounts Payable (see also instructions for Form W-9) for any independent contractor.  In addition, the Tax Office needs to receive a copy of any receipt for payments made on behalf of students. The copy needs to include the same information as a check request / reimbursement form/ voucher (see above).


Last Updated: November 17, 2009