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.
If NDSU's W-9 form is requested from a vendor, a completed form can be found on the Taxes page.
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.