Payments made to physicians or other suppliers or providers of health care services in connection with medical assistance programs, or health, accident and sickness insurance programs must be reported at calendar year end to the Internal Revenue Services on IRS form 1099MISC. If the individual or institution fails to provide a correct Social Security Number (SSN) or Federal Employer Identification Number (FEIN) the University is required to withhold 31% federal backup withholding tax from each payment.

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. Vendor Invoice

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. 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
5. Vendor Invoice