Payment to Individual Report Form Instructions
The new Payment To Individual Report Form is the required mechanism for making payment to non-employees or individuals that are defined as "a person who is not a company, partnership, corporation, association, organization, trust or estate, and for whom an employer-employee relationship does not exist."
For non-employees, who file for reimbursement of travel costs a PIR Travel Supplement page has been developed to record travel costs.
The Payment to Individual Report Form is to be used for the following payments
All payments to an Individual, Sole Proprietorship, Partnership, or Limited Liability Corporation (LLC) as described in the 1099-MISC/1042S Tax Reportable Transactions document. Some of the payments to be processed using the PIR are:
- 2620 Payments to individuals for services rendered
- 3750 Prizes & Awards
- 3860 Royalties to Individuals
- 5709 Student Support
- 5710 Support – Non Employee/Non UW Student
- 5711 Scholarships/Student Aid
- 5713 Tuition & Fees
- 2161 Job Applicant Interview Expenses (Must be reimbursed, documented, and receipted according to Travel Policy)
- 2162 Non-Employee/Student Travel
- 2164 Team/Group Travel
Note: Fee payments can be made to UW students under $50.00 using the PIR. Payments over $50.00 to students or any payment to a UW employee must be payrolled.
Note: If this PIR is being submitted for a list of payees, please attach a list of the individuals to the PIR. Accounting Services would appreciate this list be in at least 14 point font for ease of data entry. The recommended format can be found at http://www.bussvc.wisc.edu/acct/forms/listTransactions.xls.
Completing the Payment To Individual Report Form
Vendor #: Each vendor or individual will be added to our SFS Accounting System Vendor File and be assigned a vendor number. For Accounting Services use only, leave blank.
Voucher #: Each payment made in the SFS Accounting System will be assigned a voucher number. For Accounting Services use only, leave blank.
Payee name: The full name of the payee (last name, first name, middle initial).
Taxpayer ID#: The Social Security Number (SSN), Employer Identification Number (EIN), or Individual Taxpayer Identification Number (ITIN).
Invoice #: Leading characters PIR plus the date of service, complete as PIRMMDDYY. Where there is an attached invoice, PIR plus the invoice number should be used.
Payment Handling Code: Determines how the check will be routed. For Accounting Services use only, leave blank.
Mail To Address: Where the check is to be mailed or special handling instructions (i.e., call for pickup, campus mail, etc.).
Permanent Home Address: Complete if different than the requested Mail To address.
If State Employee indicate If paying an employee from another state agency or department, please list
Agency/Dept: agency and/or department.
Currently Enrolled UW Student: Is the payee a student currently enrolled at a UW Institution? Check yes or no.
Residency: Is the payee a U.S. resident or a resident of another country. Check appropriate check box. If resident of another country please enter the country name and VISA type in the space provided.
Please use the Which Tax Related Documents Are Required When Making Payments How To to determine the tax related documents that must be obtained in order to process payments. Accuracy is a must in order to be in compliance with Internal Revenue Service (IRS) reporting requirements.
1099-MISC/1042S Tax Reportable Payment: Select Yes, No, or Not Sure. Please use the 1099-MISC/1042S Tax Reportable Transactions document to determine whether a transaction you are processing needs to be reported to the payee for tax purposes. All transactions listed in the column labeled “1099-MISC/1042S REPORTABLE TRANSACTIONS INCLUDED IN THIS CODE” must be marked/checked as reportable on the processing form you are submitting (PIR, etc.). If you are not sure please check the appropriate box on the form and Accounting Services will make the determination. Accuracy is a must in order to be in compliance with Internal Revenue Service (IRS) reporting requirements.
Date(s) of Service: List all dates of services rendered. If travel is being reimbursed, please provide dates and nature of travel according to policy requirements
Purpose of Payment: Describe nature of payment. If travel is being reimbursed, please provide dates and nature of travel according to policy requirements
For more information, call: Name and phone number of contact person if questions arise prior to payment processing.
Funding Information: Amount, Account, Fund, Dept ID, Prog, Class(Building #), Budget Year, Project
Business Office Use Only: Where taxes are calculated. For Accounting Services use only, leave blank
Entertainer or Public Speaker Section: Check the appropriate check boxes if the payee is an entertainer or public speaker. If the payee is an entertainer or public speaker and is a non Wisconsin-resident then a completed Department of Revenue (DOR) Form WT-11 must be attached to the PIR.
Federal Tax Calculation: For Accounting Services use only, leave blank
Scholarship/Fellowship Section: Complete if applicable. If applicable, please enter the amounts for Semester 1, Semester 2, and Summer in the appropriate lines.
Approving Signatures And Dates: Before payments can be processed all signatures and dates must be on the PIR (Department Chairperson/Project Director, Dean/Director, Student Financial Aids if expense is charged to Activity 9, and Authorized Institutional Approval (Pre-Audit)).
Forms Help:
Red triangles in various fields of the form contain comments designed to help you complete the form. Also, some form text is hyperlinked to web information that will assist you in completing the form.
Use the print buttons within the form. The Print 1 button will print a single copy marked Original. The Print 4 button will print four copies marked Original, Copy, Dept. Copy, Dean/Director Copy. The Policy button will take you to Accounting Services Payment to Individual pages.
Note: There are many versions of Excel on campus. The forms have been developed to print on one page, using the buttons within the forms. If you are having problems printing, on the Excel toolbar, select File, then Page Set Up. This will open a dialog box for you to select "Fit to 1 page". If this solution does not work, please contact your IT support person for further assistance.
Questions regarding this form should be directed to Terri Gill.