Legal Services

All Legal Service Payments Require Approval from Office of Legal Counsel

According to University policy regarding retention of outside counsel::

• Non-University attorneys may not be retained by departments, divisions, and schools on University-related matters. The decision to seek such representation must be made by the Office of Legal Counsel. The Office of Legal Counsel will negotiate the terms and conditions under which outside counsel represent the University.

• All such attorneys must report and be responsible to the General Counsel of the University.

Payment for Services Performed in the United States

Payments made to attorneys or corporations for legal services, regardless of dollar amount, which have been provided in the United States, must be reported to the Internal Revenue Services on IRS Form 1099-MISC.

Payments for Service performed in Foreign Countries

U.S. citizens, permanent residents, or resident aliens for tax purposes—According to IRS regulations, services performed by a U.S. citizen or U.S. resident alien in a foreign country, regardless of dollar amount, are both taxable and reportable. For example, if a U.S. citizen performs legal services for your department while in France, the University would be required to report the individual's income and present the worker with an IRS Form 1099-MISC at calendar year end.

Nonresident aliens—According to IRS regulations, payments to nonresident aliens are neither taxable nor reportable, provided that all of the legal services were performed by the individual outside of the United States. For example, if a French citizen performs a service for your department in any foreign country, the individual will not receive any IRS tax documents from the University regardless of the amount paid to the individual.

Required Payment Forms

Payments to US Citizens and Corporations 

Submit through Oracle
IRS Form W-9, Request For Taxpayer Identification Number
Invoice from the Attorney or Legal Firm

Payments to Permanent Resident

Submit through Oracle
IRS Form W-9, Request For Taxpayer Identification Number
Copy of Permanent Resident or Resident Alien card or copy of the I-551 Stamp that is printed on the applicant's passport
Invoice from the Attorney or Legal Firm

Payments to Residents Aliens, for Tax Purposes and Nonresident Aliens

Submit through Oracle
IRS Form W-8BEN (individuals), or Form W-8BEN-E (entity) Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
Form UPP-192, Alien Determination of Residency Form
Invoice from the Attorney or Legal Firm