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 : 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: 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:
- 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.