An independent contractor is subject to the control and direction of the organization for which services are performed only as to the result of the work and not as to the means. An independent contractor is compensated based on an established fee and payment is made throughout the Research Foundation's vendor payment system.

The most frequently used categories of independent contactors are:

• Consultant
• Lecturer
• Technical Service

Twenty Factors of the "Common Law Test"
(classifying workers as Independent Contractors or employees)

Forms:

• Independent Contractor/Consultant Services Form - Word (111 KB) | PDF (106 KB)
• W-9 Request for Taxpayer Identification Number and Certification (PDF 71 KB)
• Exemption From Withholding on Compensation for Independent (and certain dependent) Personal Services of a NonResident Alien Individual (Form 8233) (PDF 46 KB)
• Instructions for Form 8233 (PDF 38 KB)

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