Checklist For Paying Nonresident Aliens As Independent Contractors/Consultants

On this page:

Before the Individual Comes to Syracuse University

To Process Payment Request

Complete the Syracuse University Request for Payment of Professional Services Rendered by Non-Employees in full.

The following must be attached as backup in order for payment to be processed:

  1. Non-Employee Worksheet
  2. Slutzker Center Approval Form (if required – see above)
  3. Applicable Completed Tax Form

Any missing information will result in the return of the payment request form to the Department.

Timing of the Payment

The cutoff for having the form(s) in the Office of Human Resources is no later than 10:30 a.m. of the 3rd workday preceding the workday for which the check is desired. If “walking” a form through, please wait for it to be audited in case there are problems. If leaving the form, it is helpful to mark it with “RUSH” and a contact person’s name and phone number to be used in case of problems.

Tax Reporting of the Payment

For services performed while NRA is physically present in the U.S., Payroll will issue a 1042-S form on or before March 15th of the following year, mail it to the home address of the payee, and report the payment to the Internal Revenue Service.

NRAs who are paid as an independent contractor/consultant are considered “engaged in a trade or business” and must file a United States tax return using IRS form 1040NR or 1040NR-EZ. To file any US tax forms an individual must have a US SSN or ITIN. These forms are available at calendar year end (January of each year) from the Internal Revenue Service, or can be ordered by telephoning the IRS toll free number 1-800-829-3676. Locally, the Public Library, and the IRS Office often have the forms in stock from January 1st through April 30th each year.