Consulting Services - defined as work performing a study or providing advisory services

Corporation - a business entity owned by shareholders that is generally treated as a separate taxpayer

Employer Identification Number - A nine-digit number issued to businesses by the IRS in order to pay federal taxes

Guest Lecturers - a guest speaker at lectures, seminars, colloquia or similar events

Individual - a person who is deemed to be self-employed for tax purposes

Nonresident Alien - any individual who is not a citizen or resident of the United States; an alien individual meeting either the "green card test" or the "substantial presence test" for the calendar year is a resident alien; any person not meeting either test is a nonresident alien

Partnership - a nontaxable entity owned by two or more individuals; the income and losses are "passed through" to the partners based on each partner's distributive share of these items

Personal Services - includes, but not limited to, accounting, architecture, medical or dental services, legal services, and engineering and surveying services

Sole Proprietor - an individual who is the sole owner of his or her trade or business; income and losses are taxed on the individual's personal income tax return