Pursuant to Internal Revenue Service regulations, state agencies are currently required to keep various records and documentation in reference to the engagement of personal services; in particular for those professionals who are of a Nonresident Alien status.  Effective January 1, 1997, a new procedure will be instated by UT El Paso to comply with Internal Revenue Service guidelines.  This new procedure will require Departments to submit the necessary forms prior to engaging and paying for professional services, consulting services, guest lecturers, certain continuing education instructors, conference participants, and other temporary services.

To assist with the entire process, the General Accounting Office has developed this manual to clarify and possibly answer some of the questions departments may encounter along the way. University departments will be provided with a packet which includes each of the forms required by our office. It is the responsibility of the departments to provide independent contractors with the forms that are required of them. The following pages contain a brief discussion of the procedure for engaging and paying for personal services and the purpose of each form.