Independent Contractors & Foreign Nationals

1099MISC Tax Form Information for Independent Contractors and Honorariums

If you plan on paying a company or individual out of a university account, for a service performed for Willamette University, a W-9 (1099) form must be completed by the company or individual. To determine whether an individual should be paid as an employee or independent contractor you may contact either Payroll or . You can check to see if a company or individual has turned in this information and already set up in the system by going to and click on Search and Display Vendors. The W-9 form must be completed in order to process payment.

Procedures for Inviting Foreign Nationals

If you are inviting a lecturer, performer or other visitor who is a non US citizen and will be receiving honorarium for services and/or reimbursement for expenses, please click here.