Independent Contractor Payments
The process for making an independent contractor payment to an individual who is providing a service to the University of Iowa and who is using a social security number or an individual tax identification number (ITIN) is done by creating a Services Voucher in the Accounts Payable e-Voucher system.
The paper Payroll Voucher form will continue to be accepted for the following types of payment requests until further programming is complete:
- Payment to an individual who does not have or will not provide either a valid social security number (SSN) or Individual Taxpayer Identification Number (ITIN).
- Payment to an individual of $5,000 or more. A written Professional Services Agreement (PSA) should be used for individuals who are not University Employees and who receive payments from the University in excess of $5,000 per project year. Please refer to the PSA policies and procedures on the Purchasing Department website.
- Payment to a non-US citizen if all work was performed outside the U.S. and the individual will not come to the U.S.
For questions on appropriate use of the forms, contact:
For questions on how to use the new electronic form, contact: