To provide guidance to establish terms, limits and conditions for making payments to U.S. Citizens and U.S. business entities and to ensure compliance with Internal Revenue Service (IRS) regulations for tax withholding and reporting.
Payments made to a taxpayer classified as a U.S. citizen or U.S. business entity shall be in accordance with IRS, State and University regulations.
Non-service payments
Requests for payments to individuals, sole proprietors, and partnerships for non-service related expenditures are generally for goods but they may also include disbursements for rents, royalties, and awards.
Service Related Payments
These types of requests are generally for payments to individuals, sole proprietors, or partnerships for services including work performed by consultants, visiting speakers, honorariums and other service providers.