When principal investigators collaborate with consultants as part of their externally funded research project, the mechanism for payment of the contractor is through an Independent Contractor Agreement ("ICA"). In the past, the Office of Research Services (ORS) required the submission of a Statement of Work and Curriculum Vitae as supporting documentation in order to obtain Tax Department approval of the IC.
Recently, the Tax Department implemented new procedures for the review and approval of IC Agreements. In addition to the Statement of Work and Curriculum Vitae, principal investigators must submit the following completed forms to ORS prior to the Tax Department review.
Independent Contractor Tax Questionnaire. This form may be completed by the principal investigator or by the contractor.
List of Tax Forms that contractors are required to complete and submit.
- U.S. citizens must complete IRS Form W-9.
- U.S. citizens, including those living abroad, must include their U.S. home address on the W-9 form. If they do not have a U.S. address while living abroad, they may use their foreign residential address. Non U.S. citizens living abroad are permitted to use a business address provided it is not a Georgetown University business address.
- Non U.S. citizens that are performing work within the United States must submit the relevant tax forms on the list.
- Non U.S. citizens performing work outside of the United States must submit only the W-8BEN.