1. Independent Contractor Approvals, Voucher documentation
Disbursement Services, September 11, 2017

2. The Team Yamaris Fontanez, IC Reviewer
Arun Malik, Foreign Vendor Coordinator
Grace Many Atangana, Domestic Vendor Coordinator
Glenn S. (Steve) Vance, 1099 Voucher Reviewer
Janet Rupert, Director, Disbursement Services, Travel Services

3. Resources for IC Requests
Remember: Finance.UNC.EDU
Search: Disbursement
POLICY 708: INDEPENDENT CONTRACTOR
PROCEDURE 708.1: INDEPENDENT CONTRACTOR PREDETERMINATION PROCESS
contractor/708-1-independent-contractor-predetermination-process/

4. Domestic Independent Contractor Requirements
$10,000 or Less
Independent Contractor Determination Checklist
W-9 Form
Background check
independent-contractor-predetermination-process/

5. Domestic Independent Contractor Requirements
Over $10,000: Additional Documents
Independent Contractor Services Agreement with the Statement of Work:
Contractor-Services-Agreement-Statement-of-Work.pdf
Waiver of Competition:
Waiver-of-Competition.pdf
Letter of Justification for Sole Source

6. IC Limitations IC contract length does not exceed 12 months
IC contracts for services over $10,000 need more documents
Background checks needed, engagements over 10 days per year, access to sensitive populations or data/facilities, continuous relationship
Use current forms: Use the website, forms link to IRS, NCDOR
IC cannot be employed as FTE or Temp in last 12 months

7. Foreign Independent Contractors
Provide the same documentation as domestic ICs plus the following:
IRS Form W-8BEN (instead of W-9 Form)
Foreign Vendor Creation Form
Banking Information (ACH form or Foreign Wire Setup Form)
Copy of Passport page with picture (biographical page)
Cannot submit through CC: submit by to
IC Reviewer will share information with Foreign Vendor Coordinator, no need to resend documents

8. Foreign ICs performing services in the US have tax consequences Policy 709, Procedure 709.1: Federal and State Tax Withholding Requirements for Payments to Non-Resident Aliens Performing Services in the United States
Copy of Passport Pages (Biographical information with picture)
VISA page with issue date (submit copy of US entry stamp asap after arrival)
Foreign Vendor Withholding Assessment Form
IRS 8233 Form- (If tax treaty is claimed, requires a US TIN)
If a Tax Treaty Claim is requested, IC reviewer will work with Payroll Office to determine the appropriate tax rate for Federal Withholding.
Form I-94: Travel record information
(US Department of Homeland Security)

9. IC Voucher approvals
Attach the following documents to the IC vouchers:
All 5 pages of IC Checklist
Screenshot from Connect Carolina showing that IC status has been approved. Or
Approval sent by Connect Carolina [sent automatically
to the IC requester (Domestic only)].
Do not attach forms W-9, W-8. Redact all TIN information on attachments.
NOTE: For FOREIGN INDEPENDENT CONTRACTORS
The IC Checklist (5 pages) will have IC approver signature.
(THE CC OR SCREENSHOT DOESN’T APPLY)

10. QUESTIONS Please contact: disbursementsteam@unc.edu (best)
By phone: Janet Rupert,
We are happy to present information re: creating and updating Independent Contractors to your department’s administrative staff on request.