7.1.41 Consultants

Policy

From time to time fiscal agents wish to enlist the help of paid consultants. These consultants may be an individual(s) internal to the University or external to the University. All internal consultants must be paid through Payroll (Personal Services line). Internal consultants will receive a W-2 that includes the consultant work in their taxable income. External consultants are paid through the contractual line. External consultants will receive a 1099 tax form for income of $600 or greater. Regulations require all consultant agreements to contain certain certification clauses.