ࡱ> @B?#` Dbjbjmm .&D$ $ $ $ @ M h h h h h h h h $!hk#h h h h  !!! h h !!!|Dh \ ?/$ %Fl 0M ~%k%$D%Dh V ! v h h h  h h h M d$ $   NICHOLLS STATE UNIVERSITY TAXPAYER IDENTIFICATION NUMBER REQUIREMENTS FOR PROFESSIONAL SERVICE CONTRACTS (issued by the Controllers office) Page 1 of 2 Individuals who contract to perform personal, professional, consulting or social services should furnish either a social security number or valid taxpayer identification number. US citizens should apply for a social security number if they do not have one. For nonresident aliens who have a valid taxpayer identification number, the following procedure should be followed. 1. The taxpayer identification number should be indicated on the appropriate line of the contract. 2. Individuals must furnish a copy of their I-94 card to the Controllers Office. This can be done at the time the payment request is made. NOTE: The I-94 card is issued to a nonresident alien upon entering the US and is surrendered upon leaving the US. The copy of the I-94 should be obtained while the contractor is in the US performing the contracted service. If the individual is from a country that has a tax treaty with the US, the individual must complete IRS Form 8233 to be exempt from tax withholdings. Without Form 8233, withholdings @ 30% will be made. The withholdings will be remitted to the IRS and a Form 1042-S will be submitted to the individual. 4. If the individual is from a country that does not have a tax treaty with the US, withholdings @ 30% will be made. The withholdings will be remitted to the IRS and a Form 1042-S will be submitted to the individual. For nonresident aliens who do not have a valid taxpayer identification number, the following procedure should be followed. 1. The contract will be allowed to be routed without a tax payer identification number indicated on the contract. Payment for services will be made based on the following procedures. Individuals must furnish a copy of their I-94 card to the Controllers Office. This can be done at the time the payment request is made. NOTE: The I-94 card is issued to a nonresident alien upon entering the US and is surrendered upon leaving the US. The copy of the I-94 should be obtained while the contractor is in the US performing the contracted service. If the individual is from a country with a tax treaty, the individual should complete IRS Form W-7 to apply for a valid taxpayer identification number. We will allow payment to the individual to be delayed for the benefit of not having to withhold the IRS requirement of 30% until a valid taxpayer number is received. If payment is delayed, the individual must complete IRS Form 8233 to be exempt from tax withholding. A taxpayer identification number is required to complete IRS Form 8233. Without IRS Form 8233, withholdings @ 30% will be made. The withholdings will be remitted to the IRS and a Form 1042-S will be submitted to the individual. If payment is not delayed, withholdings @ 30 % will be made. The withholdings will be remitted to the IRS and a Form 1042-S will be submitted to the individual. If the individual is from a country that does not have a tax treaty with the US, withholdings will be made @ 30%. The withholdings will be remitted to the IRS and a Form 1042-S will be submitted to the individual. The individual should still complete IRS Form W-7 to apply for a valid taxpayer identification number. In these situations, payment will not be allowed to be delayed while waiting on a valid taxpayer identification number because of the lack of a tax treaty with the US. The withholdings still must be made and remitted. "#;GjkP Q R ]   ¹wssookgsghi%h(hhwJ5h>hh5CJaJhh5CJaJh5CJaJh>5CJaJhp 5CJaJh>h>5CJaJhGehGeh5CJ aJ hGehGe5CJ(aJ(h# (HkQ R   o g O P ^gd#  & Fgdb0gd# ^`gdb0$a$gd>h`hgd# D  $ ) * / : g h   N O V W  EFJ\]`g9}  FKԼԼԴh_-hWhh5 hhh(hmitxM~wWP@|D@@UnknownGz Times New Roman5Symbol3& z Arial"hsF ņ ņ!# !# /.!24d==2QKP)?wJ:Individuals who contract to perform personal, professional, consulting or social services should furnish either a social security number or valid taxpayer identification numberCONT-MPNNSUSER$      Oh+'00\h|      (Individuals who contract to perform personal, professional, consulting or social services should furnish either a social security number or valid taxpayer identification number CONT-MPNNormalNSUSER3Microsoft Office Word@F#@ڒ@f~K@ڒ!# ՜.+,0 hp|  y =' Individuals who contract to perform personal, professional, consulting or social services should furnish either a social security number or valid taxpayer identification number Title  !"#$%&'()*+,-.012345689:;<=>ARoot Entry F`&;CData 1Table5%WordDocument.&SummaryInformation(/DocumentSummaryInformation87CompObjq  FMicrosoft Office Word Document MSWordDocWord.Document.89q