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Payment of Professional Services

The IRS has strict regulations regarding professional service payments made to individuals. Professional Services include but are not limited to honoraria, stipends, consultants, contractors, entertainment, photography, and music accompanists.

Payments to Ithaca College employees must go through Payroll. Payments to Ithaca College student employees must go through Student Employment.

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

Special note on foreign nationals:

The College must ensure proper authorization is in place before a foreign national can provide any Professional Services to the college. 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.