INTERNATIONAL INDEPENDENT CONTRACTORS


Introduction

      Throughout the year, Marshall University compensates a few international visitors who come to campus. Whether they come as artists, lecturers, or consultants, they may incur a tax liability to the U.S. government.

      The University is committed to complying with all IRS regulations. The following guidelines shall establish procedures to be followed by all affected departments at the University. The Marshall University Foundation and the Marshall University Research Corporation shall have similar policies.


Definition

      For purposes of this policy, an international visitor is an alien citizen of another country who contracts directly with Marshall University to provide a service and will receive a check made payable to him or her. It may also include a foreign agent or company which serves as the broker for the international visitor. It would not include American companies unless a check is issued to the alien individual as part of the contract.


Procedures

     In cooperation with affected departments, particularly the Artist Series, Purchasing shall serve as the overall monitor of this program. When international visitors, who will be compensated by the University, are identified by Purchasing, the following actions will be taken:

           1. If the vendor is a company, typically a publication firm, Purchasing will send a                W8 "Certificate of Foreign Status" form to be filled out by the vendor. This                is a mandatory requirement before payment can be made. Generally these                orders are done as Encumbrances and information should be submitted to                Purchasing before electronically encumbering funds.

           2. In cases involving individuals, a copy of the purchase order with the necessary                identifying information on the visitor will be provided to the Director of Payroll                who will insure that tax regulations are followed.