SUNYHR

Consultants/ Contractors

Consultants and contractors are people or entities whose services and/ or expertise are "purchased" by a campus for projects of limited duration. They must provide the equivalent of a federal ID and must not have been paid on any State payroll during the current tax year in order to be treated as consultants or contractors. They also must meet the IRS test for determination of individual consultant or contractor status. Persons or entities qualified to be paid as consultants are paid through a voucher processed through a campus's purchasing department. The purchasing department issues the appropriate income tax form (1099) to consultants and contractors at the end of the year.