The service provider evaluation helps you to determine whether to appoint a service provider as an independent contractor or as an employee paid through payroll. The IRS asserts that if Cornell exercises control over the service provider, the individual should be appointed as an employee. The University Tax Office has agreed to allow the following service providers to complete an attestation within the contract in lieu of the separate service provider questionnaire:
- Caterer
- Performer without equipment
- Performer with equipment
- Small services providers
- Service providers for graphic design, videography, writing, editing, web design
- Service providers for photographers, artists, and illustrators
