Independent Contractor Payments

Independent contractor payments are reviewed by Tax Services for final approval. Information on what is required for final approval of these vouchers is included below.

See HBP 12. Independent Contractors for further information on these payments.

Imaged Payment Support

Generally, the following support is required and must be uploaded to the Image Retrieval System (IRS) for contractor payments to be final approved:

  1. An appropriate *DEFINE cover sheet
    • VP1 for Purchase Orders
    • VP2 for all other authorizations
  2. A signed invoice (or acceptable substitute, as outlined below)
  3. A copy of the: 
    • PO (if a VP1),
    • contract (if a VP2),
    • ESAF, or
    • Payment Services AVP exception approval email.
  4. An EICCC completed in the current calendar & fiscal year with an Independent Contractor result. 
  5. Copies of any emails Tax Services requested be included with the voucher support when processing the payment

If any of these required items are missing from the imaged support, the voucher will be held by Tax Services until the support is corrected and uploaded to IRS. The voucher will eventually be returned to the department if no action is taken to provide sufficient support.

Rush Imaging Requests

Documents submitted to the Payment Processing UT Box folder are imaged to the Image Retrieval System within 24 business hours, ususally sooner. Departments should not request rush processing if having the document imaged within 24 hours is sufficient.

If rush processing is needed for support to be uploaded sooner, contact us at If the request warrants a rush, we will contact the Records team to provide a link to their Resolving Imaging Issues folder for support to be imaged within 2 business hours. See askUS Answer 3994 for more details.

Invoice Requirement

Contractor payments require an invoice be included in the imaged document support. If a signed invoice is not available, one of the following must be obtained and imaged with the document support:

  1. An unsigned professional invoice from the business entity submitted by the vendor after services have be completed with service dates and the amount due.                      
  2. An email from the vendor stating that the services were performed and completed, with the service dates and amount due. (This email may be initiated by the department, but a confirmation response is required from the vendor.)
  3. An invoice created by the department with service dates and the amount due, signed by the vendor after services are complete.
  4. A signature by a conference participant on either an attendance record or page 2 of an ESAF.

Foreign Individuals outside the U.S.

For payments issued to foreign individuals located outside the U.S., see the International Tax Compliance page.