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General Tax Forms
Suppliers and individuals that complete a profile in the USC Supplier Portal automatically have a W-9 on file with the university. Below is more specific information on tax forms for individuals.
Tax Forms for Independent Contractors
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 Withholding Exemption Certificate (Form 590). Further information can be found at Forms and Publications on the State of California Franchise Tax Board's web site.
Tax Forms for Individuals
Any individual receiving annual payments of $600 or more will receive an IRS Form 1099 from the university. 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 Payment Services. For instructions on completing a W-9, go to Forms and Publications on the IRS web site.