Accounts Payable

vendor Management

Vendor Management

·         Vendor Requirements

·         1099 Tax Reporting

Vendor Requirements

WSU will require one of the following forms prior to any payments being made: 

·         W-9 Form: The W-9 form provides WSU with the payee’s tax identification number and gathers vital information required to establish the vendor in WSU’s financial system.

o   WSU is required to retain tax identification numbers for tax reporting purposes.

§  For a copy of the W-9 Form, click here. 

·        For individuals conducting business with WSU such as guest speakers, consultants, etc; a State of WA Invoice Voucher may be used as substitute W-9 and in lieu of an invoice. The tax identification number should be provided on the Invoice Voucher.

§  For a copy of the Invoice Voucher, click here. 

Please note:  If the Vendor has an existing WSU ID# and an established relationship with WSU, we may not require a W-9.  

·         W-8 Form: The W-8 form is required for foreign nationals or foreign vendors doing business with WSU.

§  For individuals, complete W-8 BEN.

§  For businesses, complete W-8 BEN-E.

1099 Tax Reporting

WSU is required to file Form 1099-Misc for each person (or business) to whom WSU has paid $600 or more during the year. See IRS website. 

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

·         Rents                                                 

·         Services from nonemployees

·         Prizes and awards

·         Medical and healthcare payments

·         Payments to an attorney

·         Royalties (at least $10 in royalties) 

For payments made to Corporations, tax-exempt organizations or government agencies, WSU is not required to file a 1099-Misc form.

Accounts Payable , PO Box 641025, Washington State University, Pullman WA 99164-1025, 509-335-2060, Contact Us