Accounts Payable Vendor Management

Vendor Management

WSU will require one of the following signed and completed forms (based on country of citizenship or country of business) prior to processing any vendor payments:
W-9
  • W-9 : The W-9 form provides WSU with the payee’s tax identification number and gathers vital information for accurate tax reporting as required by the IRS.
    • For a copy of the W-9, click here.
W-8
  • W-8: The W-8 form is required for foreign nationals or foreign vendors providing goods or services to WSU.

Note: A W-9 may not be required if a vendor has an existing relationship or WSU ID#.  If there is a change in business name or business type we will require an updated W-9.

1099-M Tax Reporting

WSU is required to file the 1099-Misc tax form to each individual or business to whom WSU has paid $600 or more, in reportable payments, during the tax year.

Below is a list of common 1099-M reportable payments per the IRS:

  • Rents
  • Services from nonemployees
  • Prizes and awards
  • Medical and healthcare payments
  • Payments to an attorney
  • Royalties (at least $10 in royalties)

WSU is not required to file a 1099-Misc form for payments made to corporations (except for payments for medical services) or for payments made to tax-exempt organizations.