Vendor W-9 Form
We are required to collect a W-9 for all vendors, regardless if it is a taxable or non-taxable event. This is an IRS requirement to have a W-9 on hand for every payment we make, other than refund payments.
In the case of a non-taxable event, the form is used only for informational purposes and must be on hand if ever requested during an IRS audit. The form is used to certify the following: name on W-9 matches who we are paying, they are a U.S. citizen, they are not subject to backup withholding, and they are exempt from FATCA reporting. Even though we are collecting the form for these types of events (non-taxable events), we will not be reporting it as taxable income.
By not collecting a W-9 as required, subjects NDSU to fines and penalties by the IRS.
NDSU W-9 Form
If NDSU's W-9 form is requested from a vendor, a completed form can be found on the Taxes page.
Other Tax Forms
The University central financial offices are responsible for generating and distributing all required tax forms to its customers. Examples include: W-2 forms (issued by the Payroll Office to all employees), 1099-misc forms (issued by the University System to independent contractors and certain other vendors), 1098-T forms (issued by Customer Account Services to students for purposes of claiming Educational Tax Credits such as the Hope and Lifetime Learning Tax Credit).
IRS 1099-MISC forms are issued to contractors and other vendors that provide services or contracts.