W-9 Form Requests from Vendors
Departments are authorized to fill out an IRS W-9 form but should contact the Accounting Office for assistance if they are unfamiliar with the correct information to be entered. If the information is not entered correctly, a mismatch will occur between the IRS and the vendor and this could complicate future business transactions between the vendor and NDSU. The department may also send the W-9 to the Accounting Office for completion or the Accounting Office can provide pre-completed W-9 forms for the department to have on hand to respond to requests from vendors.
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.
The Departments are required to send an Accounts Payable Voucher to the Accounting Office for any vendor providing services or contracts. The Accounting Office will then set up the vendor for withholding. W-9’s will be sent to the vendors by the Accounting Office at this time.