Welcome to the Online Independent Contractor Determination Form.

Before you begin to complete this online form, please review Administrative Policy – 3342-6-04.3.

Also, be sure to have the following documents completed and information on hand:

• Independent Contractor's name, address, telephone number and social security number.
• All information relating to the services the Independent Contractor (IC) is to provide.
• Please use the Professional Services Agreement drafted and approved by General Counsel available at this website clicking here, unless you have an alternative agreement that has been approved by General Counsel.  Please attach the agreement before submitting the form.
• Please have any supporting documentation saved and ready to attach before submitting the form.

Please do not send the contractor a link to the form. 

Tax Status:
You will need to find out if the individual is a US Citizen, Permanent Resident, or non US Citizen. Please visit https://www.kent.edu/nonuscitizen to view the tax requirements related to paying a contractor that is not a US citizen. 

Permanent Residents:

Permanent Residents are issued a “Green Card” which shows the dates of permanent residency.  Please send a copy of the front of the card and attach it in the IC request.

Non US Citizens:

The additional information needed for Non U.S. Citizens depends upon the location of the services.  Services rendered inside the United States (U.S.) have additional immigration and tax reporting requirements than services that are rendered outside the U.S.  Non-U.S. citizen payments will not be processed without prior approval from the tax office.

Services inside the United States

IC payments, including expense reimbursements, can only be received by non US Citizens whose visa status allows the receipt of such payments. Further, the tax reporting requirements depend upon the visa type, the country of tax residence, the number of tax years in the United States on a F, J, Q or O VISA since 1985, the time in the U.S. in the last three years, and whether the individual has a U.S. Social Security or Individual Tax Identification Number. 

Please ask the individual to complete the Foreign Visitor Information Sheet located at https://www.kent.edu/tax/foreign-visitor-information-sheet.

Services outside the United States

IC payments for services outside of the United States require evidence of the services being rendered outside of the U.S.  and documentation of the individual’s foreign status.  Please indicate the location of the services in the contract/agreement and ask the provider to indicate the location of the services on the invoice.  Please ask the independent contractor to complete the Request for Taxpayer Identification Number and Certification (TINC) located at https://www.kent.edu/tax/non-us-citizen-certification-tinc.

If you have questions on the requirements for non US citizens, please contact Paula DiVencenzo (2-8622 or tax@kent.edu) for information and guidance.

If you have any questions related to completing this form or the information that is required, please feel free to contact Human Resources at (330) 672-2100.

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