Any person invited by Middlebury to teach, perform, provide a lecture or other service or come as a workshop or conference participant on campus or off campus needs to complete certain forms regardless of whether they will be paid and/or reimbursed or not. 

Each person is an individual and different laws may apply. If you have questions regarding status of your payee or need information on how these payments are treated for tax purposes, please contact the Tax Office.

Please note: No one should be considered preapproved. Complete the IC Worksheet for all proposed visitors. Contact our office early in your planning.

Frequently Asked Questions

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Complete the Independent Contractor Worksheet for all proposed visitors. No one should be considered preapproved. Contact our office early in your planning.

NOTE: Complete the Independent Contractor Worksheet, if the amount of the total budget for the project is less than or equal to $5,000 AND the project duration is less than or equal to one month. 

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If you have questions on how these payments are treated for tax purposes, please contact the Tax Office at middleburytaxoffice@middlebury.edu

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  • The appropriate agreement form needs to be completed by the parties involved in the contract.
  • Contract Agreement forms are found here: Contracting forms
    • A contract is necessary even if the Service Provider is only reimbursed or expenses are paid directly by Middlebury. Note that only budget administrators are allowed to sign on Middlebury’s behalf.
  • A contract is valid for the current fiscal year. Rehiring in the next fiscal year requires a new contract.
  • For US residents: The IRS’s Form W-9Request for Taxpayer Identification Number and Certification, if the individual is a U.S. citizen or a Legal Permanent Resident
  • For non-US residents: The IRS’s Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), if the individual resides outside of the U.S. If a foreign individual doesn’t use Form W-8BEN, they risk a full tax withholding of 30% on their income.
  • For MIIS (CA or non-CA resident): For individuals providing services to MIIS Form 587 for ICs who are not California residents or Form 590 if the IC is a California resident.
  • A certificate of Insurance may be required. More information can be found here: Certificate for Insurance.

Forms: Independent Contractor worksheet, Contract Agreement, W-9, W-8BEN, Form 587, Form 590, and Certificate for Insurance, where applicable, should be attached to the supplier and invoice.

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Contracts with Nonresident Aliens (Foreign Nationals) providing services within the U.S. need planning ahead of time for several reasons:

Process

  1. The department fills out the appropriate contract and sends it out to Independent Contractor (IC). Do not make promises regarding the taxable nature of any payment without the prior consent of the Tax Office
  2. IC signs the contract and indicates that he/she is not a U.S. citizen/Legal Permanent Resident or the department knows from the fact that person is coming from abroad that the person is likely non-U.S. before contract is signed. The department begins communication with the Tax Office and ISSS.
  3. Prior to invoice creation, the department emails Middleburytaxoffice@middlebury.edu that a non-U.S. person is coming Please send; full legal name, a valid email address, date of arrival, and business purpose of the proposed visit.
  4. The Tax Office sends out an email through the Tax Determination software system which asks IC to submit visa and passport information on a secure website. This information must be gathered prior to their expected arrival date.
  5. The Tax Office will communicate directly to the contractor for assistance with the tax software and any questions therein.
  6. Based on the information provided, the Tax Office determines will determine the applicable taxes and required withholding of taxes for the payment.
  7. The Tax Office sends an email to the requesting department informing them on the tax determination and how the IC will be taxed.
    • Note: The department should wait for the determination before initiating an invoice for payment 
  8. Once the tax determination is made, the department should initiate the invoice, and save it, but not submit or approve it.
    • It is important not to submit or approve the invoice, because the Tax office must enter any applicable withholding based on the tax determination. If the invoice is already submitted/approved before the withholding is entered, the process needs to be reinitiated causing delays and extra work. 

Required Documents

  • For non-US residents: The IRS’s Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), if the individual resides outside of the U.S. If a foreign individual doesn’t use Form W-8BEN, they risk a full tax withholding of 30% on their income.
  • For MIIS (CA or non-CA resident): For individuals providing services to MIIS Form 587 for ICs who are not California residents or Form 590 if the IC is a California resident
  • Form 8233 (only if treaty benefits are available) - Tax Office provides filled out form. This form must be mailed to the IRS and has a ten day processing timeline. Treaty benefits cannot be granted without the signature and processing time..

Forms: Independent Contractor worksheet, Contract Agreement, W-8BEN, Form 587, Form 590, and Certificate for Insurance, where applicable, should be attached to the supplier and invoice.

See Instructions for Supplier and Invoice creation.

Note: If IC does not sign contract beforehand, let us know asap and immediately make copies of the passport etc. before they leave - we will not pay an IC until we have all documents in hand so being pro-active about non-U.S. IC’s will ensure timely payment.

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Individuals engaged abroad need advance planning ahead of time for several reasons:

  • To determine work authorization status in the country in which the work will be done
  • To determine if country-specific contract must be developed. If so, this can take several weeks 

Process

NOTE: If services are provided internationally and the amount of the total budget for the project is less than or equal to $5,000 AND the project duration is less than or equal to one month - use same process as Independent Contractors

  1. The hiring department completes the “International Assignment Form (Preliminary Information)” and submits to HR at hr@middlebury.edu with a copy to Global Operations at global@middlebury.edu. If the candidate meets the hiring requirement, HR communicates to the respective department. Accordingly, the hiring department proceeds to the Required Documents below and provides the necessary supporting documentation.
  2. Prepare contract:
    Option 1: If services are provided in a country where Middlebury has an established presence (Argentina,  Austria, Brazil, Cameroon, Chile, China, France, Germany, India, Italy, Japan, Jordan, Morocco, Russia, Spain, United Kingdom, Uruguay) no matter the amount paid - contact Global Operations at global@middlebury.edu for a country specific contract. Contract development may take several weeks so please plan ahead accordingly
    Option 2: If services are provided in a non-Midd country and the amount of the total budget for the project is more than $5,000 - contact Global Operations at global@middlebury.edu for a country specific contract. Contract development may take several weeks so please plan ahead accordingly
     

Contact global@middlebury.edu for more information. 

Required Documents

A contract is necessary even if the Service Provider is only reimbursed or expenses are paid directly by Middlebury. Note that only budget administrators are allowed to sign on Middlebury’s behalf). A contract is valid for the current fiscal year. Rehiring in the next fiscal year requires a new contract.

  • For US residents: The IRS’s Form W-9Request for Taxpayer Identification Number and Certification, if the individual is a U.S. citizen or a Legal Permanent Resident
  • For non-US residents: The IRS’s Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), if the individual resides outside of the U.S. If a foreign individual doesn’t use Form W-8BEN, they risk a full tax withholding of 30% on their income.
  • For MIIS (CA or non-CA resident): For individuals providing services to MIIS Form 587 for ICs who are not California residents or Form 590 if the IC is a California resident
  • For Option 1 & 2: Contract from Global Operations
  • Documentation that current work authorization permits individual to work in that country for Middlebury (email from contractor attesting to work authorization or copy of work authorization document)

See Instructions for Supplier and Invoice creation.

Finance Office
152 Maple Street
Marble Works, Suite 102
Middlebury, VT 05753