Independent Contractors and Other Visitors
Anybody invited by Middlebury College or the Monterey Institute of International Studies to teach, perform, provide a lecture or other service or come as a workshop or conference participant on campus or off campus needs to fill out certain forms no matter whether they will get paid and/or reimbursed or not. See below for further details or use this chart. For information on how these payments are treated for tax purposes see the Tax Office website.
NOTE: To minimize taxation, all independent contractors should first be reimbursed or expenses should be covered directly. Only if funds are remaining should the independent contractor be paid a fee.