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General Tax Forms

Any individual receiving annual payments of $600 or more will receive an IRS Form 1099 from the university. Below is more specific information for different types of individuals.

Independent contractors who are located out-of-state but who perform services in the state of California are subject to 7% withholding for income tax purposes unless they complete and submit a Withholdng Exemption Certificate (Form 590). Further information can be found at Forms and Publications on the State of California Franchise Tax Board's web site.

Independent contractors are not required to complete a W-9, as the required information is incorporated into the ICA form.

When an individual (e.g. a prize/award recipient, standardized medical patient, etc.) is paid $600 or more per year by USC, the individual must submit a W-9 to Disbursement Control & Accounts Payable. For instructions on completing a W-9, go to Forms and Publications on the IRS web site.

For individuals paid less than $600 per year, please reference WEBBA ^QuickExpense (QE) Report and Check Request Processes for form and processing information.