Engaging Independent Contractors

When engaging independent contractors, University personnel should not commit to the prospective independent contractor before necessary review and approval through Human Resources. In addition to reviewing these guidelines, you should review the following Independent Contractor information.

To request approval, begin by submitting a preapproval request at icapproval.byu.edu.

Most independent contractor payments should be made through Fast Track. For a summary of applicable categories and required support, please review the IC Preapproval Manual or contact the BYU Purchasing & Travel Supplier desk (suppliers@byu.edu | 801-422-0895).

For certain categories, you will need to complete a signed Form W-9 with the contractor’s Employee Identification Number, provide an invoice from the contractor, and a signed IC contract.

Current and recent University employees cannot usually be paid as independent contractors. In some situations, employees may be approved as employee-vendors. If the employee wants to apply to be considered as an approved employee-vendor, they need to follow the procedures found on HR’s website.

Related Forms and Guidelines:

Independent Contractor Preapproval Manual (see HR’s Independent Contractor Website for link to manual)

W-9

Contracts:

• Short Form (works for most IC engagements)
• Long Form (includes insurance clause)
• Speaker/Presenter agreement
• External Reviewers Sample Letter

Related Websites:

• BYU Financial Services Tax-Related Items
• BYU Purchasing and Travel for Fast Track
• IRS.Gov for EINs
• IRS.Gov Independent Contractor Defined

For additional questions, you can consult the HR or the Tax Office websites.

For additional information, you can also review the following:

IRS Publication 1779 – Independent Contractor or Employee

Contact:
BYU Tax Office
tax@byu.edu
801-422-8098
B-280 ASB