Last Revised: July 2007
Travel expenses and per diem reimbursements to independent contractors may not exceed the rates established for university employees if the travel reimbursement is part of the contract signed with the independent contractor and receipts are provided to document the expenses incurred. Departments may also negotiate a lump-sum payment (including fees and expenses) to prospective independent contractors and make the individuals responsible for his/her own travel expenses. The total amount paid to the contractor will be subject to IRS 1099 or 1042-S (if nonresident alien) reporting guidelines, unless receipts are submitted for travel expenses or meals are paid based on the employee per diem rates. Payment(s) will be made upon receipt of independent contractor invoice.