Independent Contractors
Independent contractors are those individuals who do not meet the qualifications of an employee, but who provide a service to the university. These include individuals like a guest speaker, performer, clerical worker, or a consultant. Individuals must meet the requirements of the status test (see below in forms). Please review the Independent Contractors Basics and the Hiring of Nonresidents below for instructions. Nonresident status applies to nonresidents of California and/or the U.S.A. If you have any questions, please contact accountspayable@apu.edu.
Forms
- CA Form 587: Nonresident Withholding Allocation Worksheet (PDF)*
- CA Form 590: Withholding Exemption Certificate (PDF)*
- Faculty Supplemental Services Agreement Instructions (PDF)*
- Form 8233: Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual (PDF)*
- Form W-8BEN Instructions (PDF)*
- Form W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (PDF)*
- Form W-9: Request for Taxpayer Identification Number and Certification (PDF)*
- FTB Pub. 1023: Nonresident Withholding Independent Contractor Rent & Royalty Guidelines (PDF)*
- FTB Pub. 1024: Nonresident Withholding - Entertainment Guidelines (PDF)*
- Hiring of Nonresidents of California and the United States of America as Employees or Independent Contractors (Speakers, Lecturers, Musicians, etc.) (PDF)*
- Independent Contractor 1099 Status Test (PDF)*
- Independent Contractors Basics (PDF)*
- Notification Of Withholding on Payments to California Nonresidents (PDF)*
- Staff Supplemental Services Agreement Instructions (PDF)*
- Statement of Citizenship and Federal Tax Status (PDF)*
- Supplemental Services Agreement (All) (Microsoft Excel)
*The downloadable version of this form is provided in a Portable Document Format (PDF). To learn more about PDFs or to install Adobe Acrobat Reader, follow this link.
