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ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT

Accounting Corrections/Journal Entries
Check Requests
Checks Manually Produced
Encumbrance Accounting Policy
Monetary Advances
Personal Service Payments
Travel Policy
Recruiting Policy
Use of Personal Vehicles for University Business

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Personal Service Payments

Contents of this page:

  1. Requirements

  2. Procedure

  Requirements

The IRS requires the university to report all payments for services to non-corporate entities, individuals and partnerships.  Service payments include honoraria, computer services, speeches, tutoring, etc.  Amounts paid to non-employees for services totaling more than $600 in a calendar year will be reported on a 1099-MISC.  Payments for merchandise are not reportable.  DPO payment requests for personal services to university employees are considered wages, and will be paid through payroll and reported on a W-2.

Corporate payees must complete IRS Form W-9 certifying their exemption from 1099 reporting prior to receiving a check from Trinity University. Payees who fail to provide the required information for IRS Form W-9 are subject to the 30% backup withholding and/or penalties for non-compliance.

The federal government requires the name, address, and taxpayer identification number (social security or partnership) for each individual or partnership receiving payments. Individuals or partnerships who fail to provide this information are subject to the 30% backup withholding and/or other penalties for non-compliance. If the individual or partnership is from a foreign country, the government, in most cases, requires that 30% be withheld and remitted.  (See Payments to Non-Resident Aliens)

  Procedure

Payment requests to non-employees for services are submitted on a department purchase order with the required information included.  If the documentation is not immediately available, it must be furnished to Accounts Payable before the check can be released.

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GENERAL INFORMATION
BUSINESS OFFICE:
          ACCOUNTING AND REPORTING
          ACCOUNTS PAYABLE AND EXPENSE REIMBURSEMENT
          CASHIER'S OPERATIONS
          PAYROLL
          SPONSORED PROJECTS (GRANTS)
          STUDENT ACCOUNTS AND STUDENT LOANS
CAMPUS SECURITY
FACILITIES MAINTENANCE
HUMAN RESOURCES
PURCHASING
RISK MANAGEMENT

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For further information, please call (210) 999-7306, or write to:

Trinity University
Office of Finance & Administration
One Trinity Place
San Antonio, TX   78212-7200

This page is provided to you for informational purposes.   Trinity University does not assume liability for omissions, typographical errors, or policy changes that are not updated immediately on this or other official university web pages.

This page was last modified on June 25, 2012.