To ensure compliance with Internal Revenue Service (IRS) regulations and procedures for tax withholding and reporting for payments made to medical service providers, attorneys, sole proprietors, partnerships, and individuals.
All University departments have authority to make payments to U.S. citizens, resident aliens, and nonresident aliens. In doing so, all departments are responsible for complying with University, State, IRS and INS regulations. All such payments must be properly authorized, documented and processed in accordance with these regulations.