General Tax Forms

Independent Contractors who are located out-of-state but who perform their services in California will have 7% of their payments withheld for income tax purposes, unless a certification of exemption form is completed and submitted.

• Certification of exemption from CA non-resident 7% withholding: Form 590 (pdf) (Information available on the California Franchise Tax Board web site)

No other tax forms are required for Independent Contractors as the Independent Contractor Agreement (pdf) replaces the need for the previously required W-9.

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. This form is not required for Independent Contractors as the Independent Contractor Agreement (pdf) replaces the need for a W-9. When the annual payment amount is $600 or more, the individual will receive an IRS Form 1099 from the university.

• Request taxpayer identification number and certification: W-9 (pdf) (January 12, 2005: IRS website)

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