Vendor Management

Introduction

Accounts Payable establishes protocols of enrollment for both Foreign and Domestic vendors into our payment system.

• Independent Contractors. Reviews and approves the enrollment of contractors who render services for the University.

• 1099 Misc. Tax Forms. Oversight and compliance for non-employees who receive payment from the University.

• W-8: The W-8 form is required for foreign nationals or foreign vendors providing goods or services to WSU.

  • For individuals, complete W-8 BEN.

  • For businesses, complete W-8 BEN-E.

  • W-8 ECI

  • W-8 EXP

Note: A W-9 may not be required if a vendor has an existing relationship or WSU ID#.  If there is a change in business name or business type we will require an updated W-9.

1099-MISC & 1099-NEC TAX REPORTING

WSU is required to file the 1099-MISC & 1099-NEC tax form to each individual or business to whom WSU has paid $600 or more, in reportable payments, during the tax year.

Below is a list of common 1099-MISC & 1099-NEC reportable payments per the IRS:

• Rents

• Services from nonemployees

• Prizes and awards

• Medical and healthcare payments

• Payments to an attorney

• Royalties (at least $10 in royalties)