Payment for Professional Services

Payment requests for Professional Services include but are not limited to honoraria, consultants, entertainment, photography and music accompanists.

Departmental personnel responsible for data-entry of EZ Pay must verify through Payroll that the payee is not an Ithaca College Employee, and include the payee's correct social security number on the EZ Pay supporting documentation, as well as valid address information.

Documentation:

It is important to support all requests for payment to an independent contractor with proper documentation, including, but not limited to the following:

• Social Security number or alternative tax identification number
• Payee's address Nature of service Date(s) service is to be performed
• Where service is to be performed
• A letter of agreement or contract signed by all parties involved should always support payments for Professional Services.

Questions regarding institutional liability issues when contracting for Professional Services should be directed to the Office of the College Attorney.

Special Note on Foreign Nationals:

The College must ensure that proper authorization is in place before a Foreign National can provide any Professional Services to the college. Before hiring a Foreign National please obtain from the Accounts Payable Office the Foreign National Information Form. The form must be completed by the Foreign National and submitted to the Accounts Payable Office and reviewed by the Payroll Office before the EZ Pay can be issued for the services rendered. For questions regarding payment for Professional Services rendered and related tax reporting issues, please contact the Accounts Payable Manager or the Payroll Manager for advice.