Payments to Employees

Payments to employees for these types of services are considered by the IRS to be Special Interest Hobby Payments, i.e., a payment to an employee for an activity, which could be considered a hobby or recreational vocation. Cannot be related to the regular duties performed by the employee at the university. These employees will receive an IRS form 1099MISC at calendar year end.

Required Payment Forms

1. Direct Payment Voucher (DPV), Comptroller form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number

Payments to US Citizen and Permanent Resident Visitors

All payments to visiting entertainers and performers who are US Citizens or Permanent Residents must also be reported to the Internal Revenue Service. US Citizens and Permanent Residents will receive an IRS form 1099MISC at calendar year end.

Required Payment Forms

Payments to US Citizens

1. Direct Payment Voucher (DPV), Comptroller form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number
3. The University of Chicago Debarred Vendors and Excluded Parties Certificate of Compliance Form

Payments to Permanent Residents

1. Direct Payment Voucher (DPV), Comptroller form 88R
2. IRS Form W-9, Request For Taxpayer Identification Number
3. Form UPP 192, Alien Determination of Residency Form
4. The University of Chicago Debarred Vendors and Excluded Parties Certificate of Compliance Form
5. Copy of Permanent Resident or Resident Alien card (green card) or copy of the I-551 Stamp that is printed on the applicant's passport

Payments to Aliens (Non-US Citizens)

All payments to visiting entertainers and performers who are not US Citizens must also be reported to the Internal Revenue Service. These individuals will receive an IRS form 1042S at calendar year end. The Payroll Department must be contacted to determine the method of payment, and required forms and documentation.