Departments may find it necessary to engage the services of an independent contractor when outside Professional Services are needed. Any department wishing to engage an individual as an independent contractor must first complete an Independent Contractor (IC) Form before an agreement is made or work is performed.

The Tax Office provides many online resources to assist departments with completing the IC Form. The Independent Contractor Policy and the IC Form Instructions provide detailed information about the independent contractor approval process. Further information addressing specific questions that the Tax Office has received can be found in the Independent Contractor FAQ document.

The IC Form must be completed and submitted to the UA Tax Office prior to an individual performing any services for which a fee payment is expected, including guest speakers.  (The IC Form is not required when paying “expense reimbursement only”.)  Upon receipt of a completed IC Form, the Tax Office will review the information provided, make a determination, sign the form, and return the form to the department with the IC status noted as either approved or not approved.

If IC status is approved, the department may proceed with making arrangements for the services, in accordance with the Professional Services policy and guidelines.   If IC status is not approved, the department will need to follow Human Resource policies and procedures to pay the individual as an employee for services rendered.

NOTE:  If a department needs to revise an IC Form that has already been submitted, the department must submit a new IC Form to the Tax Office with an explanation for the change.