Business Office Guidelines and Instructions for Completing
Payee Certification, Form PC
For information on how to handle all types of payments to individuals go to:
www.purdue.edu/taxes/Personal_Payments/Welcome.html
Use Form PC when:
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Paying an individual for goods and/or services, such as contractual work; consulting; speaking fees; sale of artwork; or the
provision of art or entertainment services through Convocations or other university-sponsored events. (For assistance in
determining worker classification, see the personal payments website listed above).
Reimbursing expenses to a non-Purdue employee.
Paying an award to an individual who is not a Purdue student or a Purdue employee.
Making a payment to a participant, such as an undergraduate student, in an approved program.
Prepare Form RSC in addition to Form PC when:
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The arrangement with a consultant or independent contractor:
o Exceeds 20 calendar days in a year or
o Involves multiple payments or
o The department or consultant requires a consulting agreement.
If uncertain whether the Form PC is needed, contact the Tax Department at 49-47921.
How to complete Form PC
Section A
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Section B
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Section C
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Section D
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Complete each time form is used.
Payee should complete this information in order to verify tax, citizenship and employment
information.
“Additional Non-Resident Alien Instructions” for Section A.8. should always accompany the
Form PC, preferably by copying onto the back of the each form.
This section serves as an invoice documenting all payment information.
If a Long Term Consulting Agreement is needed, DO NOT complete this section until the
agreement has been finalized and signed. At that time, use a copy of the Form PC with payee
information in Section A and complete sections B, C, and D, with original signatures for each
payment made under the agreement.
Provide a brief description of the services rendered or the reason the payment in being made.
Indicate whether the work was performed inside or outside the United States.
Indicate the time period covered by this payment and whether it is a progress payment or not. The
time period may be one day, a series of dates, or starting and ending dates.
Indicate the honorarium or fees to be paid, the amount of any expenses being reimbursed, and the
total payment amount for this invoice. If payment is in foreign currency, indicate the currency
type. If questions about foreign currency payments, contact Investments at 49-47443.
Indicate the account number to be charged.
Payee must sign when requesting payment.
If a one-time payment is being made, the payee may sign the certification at the same time he/she
completes Section A.
If progress payments are to be made, the payee should NOT sign until a payment is requested.
Each payment request must have an original signature.
A person with first-hand knowledge of the receipt of the goods and/or services must sign this
section.
This section also provides certification that consulting services payments are in accordance with
A-21 guidelines.
The title or position of this person should be indicated; for example, “Principal Investigator”.
Each payment request must have an original signature.
Routing:
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If services have been rendered and a payment is due (either one-time or progress), attach to Direct Invoice Voucher, Form
DIV, along with required documentation of reimbursable expenses (same as documentation required for reimbursement
of expenses for employee travel; see www.purdue.edu/travel/) to the Tax Department, FREH.
If the arrangement with the payee is long term consulting or requires a consulting agreement, send the Form PC (with
Section A only completed) along with a Form RSC to the Tax Department, FREH.
Business Office Guidelines and Instructions for Completing
Request for Approval for Consulting Services, Form RSC
Form RSC should always be accompanied by Payee Certification, Form PC, with Section A Only completed.
Use Form RSC when:
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The arrangement with a consultant or independent contractor:
o Exceeds 20 calendar days or
o Involves multiple payments or
o Requires a consulting agreement
If uncertain whether the Form RSC is needed, contact the Tax Department at 49-47921.
How to complete Form RSC
Section A
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Complete each time form is used.
The name and social security number should match the Form PC.
Section B
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This section provides the information needed for the Tax Department to prepare a consulting
agreement.
All relevant areas of the section should be completed. Not all areas may apply to every
situation. For example, in some cases, there are no deliverables required. If a section does
not apply, please indicate “N/A” in that section.
If the information is already contained in another document, for example, a letter to the
prospective consultant, that document may be attached and referenced in the appropriate areas
of the form.
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Section C
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The requestor should sign the form.
o If the funding source is funds 500-699, the requestor should be the Principal
Investigator for the project.
The department head signature is required.
If the College or Area policies require it, the dean or director should approve the form.
Routing:
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Attach the Form PC (with Section A only completed) and any other relevant documentation to the Form RSC and forward
to the Tax Department, FREH.