Procurement Services 110: IRS Reporting Requirements
To provide departments with a method of expediting payments for independent contractors and honorarium recipients
University of Alaska Procurement Manual (not available online) Board of Regents Regulation R05.02.03, Section B, Compliance Reporting
Honorarium: A gift or payment to an individual given as a token of appreciation for a service that has been provided free of charge.
PolicyGeneral Requirements IRS Form W-9 (Request for Taxpayer Identification Number and Certification) is required for the following payments:
Expediting Payment For new service providers or honorarium recipients, UAA departments may expedite payments by obtaining and submitting a W-9 form along with the other backup information after completing a Banner requisition. If no form is provided with the backup information, Procurement Services or Accounts Payable will verify the in-file existence of a W-9 Form. If no W-9 is found, a form will be sent and completion required before the purchase order will be issued or payment made.
Click here to obtain a cover letter that should accompany IRS Form W-9 for Honorarium recipients. Click here to obtain IRS Form W-9 with related instructions.