Any person invited by Middlebury College or the Middlebury Institute of International Studies at Monterey 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 visitor. 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.

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For questions relating to independent contractor status and the Independent Contractor Worksheet, please email ICWorksheet@middlebury.edu for prompt information.

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

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  • Approval to treat Service Provider as Independent Contractor by the Tax Office.
  • General Independent Contractor Agreement.
    • 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.
  • W-9 or W-8BEN (if individual is non-U.S. citizen) and for MIIS Form 587 for vendors who are not California residents or Form 590 if the vendor is a California resident.
  • Voucher
  • Certificate of Insurance (if applicable) FAQ “Certificate of Insurance” further below for more details.

Submit to Accounts Payable at ap@gmhec.org

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

  • At least one month notification to the Tax Office and ISSS is needed to discuss the appropriate visa to come to the U.S.
  • If the visitor is already in U.S. the Tax Office needs to determine visa status to ensure that individual can provide services even if no money is exchanging hands (e.g., A, R, visa holders cannot work and H can be a problem).
  • Other tax documents may be needed for those who are not U.S. citizens or Legal Permanent Residents

Process

  1. Department fills out 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 and Accounts Payable.
  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. The department informs Middleburytaxoffice@middlebury.edu that a non-U.S. person is coming with 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 Foreign National Information System (FNIS) 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. Tax Office follows up with outstanding people.
  6. Based on the information provided, the Tax Office determines whether the person can provide a service for Middlebury and what tax documents are needed.
  7. The Tax Office sends email to department with information on what tax forms to get signed (attached to email only if the forms have not been printed from FNIS, signed, scanned and returned by the visitor).
  8. The email includes information whether payment to IC will be taxed. 

Required Documents

  • W-8BEN (sometimes Form W-9) - Tax Office generally provides forms that are filled out and only a signature is needed.
  • 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.
  • Copy of picture page of passport.
  • Copy of visa page of passport or visa stamp.
  • Copy of both sides of I-94 (little white card stapled to passport).
  • Voucher
  • Independent Contractor Contract
    • 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.
  • Certificate of Insurance (if applicable) FAQ “Certificate of Insurance” further below for more details

Submit to Accounts Payable: ap@gmhec.org

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:

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

Process

  1. Department asks proposed contractor “Do you have a current work authorization which permits you to provide services to Midd/MIIS in (fill-in the country in which work will take place).” If yes, document answer and proceed, if no STOP - this individual cannot be engaged
  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, Israel, Italy, Japan, Jordan, 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 $1,000 - contact Global Operations at global@middlebury.edu for a country specific contract. Contract development may take several weeks so please plan ahead accordingly
    Option 3: If services are provided in a non-Midd country and the amount of the total budget for the project is less than $1,000 - use same process as for Pre-approved Independent Contractors

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.

  • W-9 if individual is a U.S. citizen or Legal Permanent Resident, Form W-8BEN if neither
  • 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
  • Voucher
  • For Option 1 & 2: Contract from Global Operations
  • For Option 3: One of the following contracts:
  • 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)

Submit to Accounts Payable: ap@gmhec.org

Finance Office
152 Maple Street
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Middlebury, VT 05753