Finance Division



The Internal Revenue Service (IRS) requires Clemson University to report certain types of payments to the recipient on Form 1099 at each calendar year end.

When completing a vendor addition form (link to form), review the “1099 Information” section carefully to determine if the vendor should be noted as a 1099 vendor. A federal tax identification number (FEIN) or social security number (SS) is required for all new vendors.  The vendor should complete and return a W-9 from before payment is made.

W-9 Fillable

General Exceptions: Generally payments to the following are NOT required to be reported on a Form 1099:

• Payments to corporations
• Rent payments to real estate agents
• Payments to a tax exempt organization, US government, or State government
• Travel reimbursements to consultants, speakers, etc (see note below)

Required to Report:  The following types of payments are to be reported on a Form 1099: (this is not to be considered an all inclusive list)

• Rents (when paid to other than a real estate agent)
• Royalties
• Services
• Prizes and Awards
• Entertainers (refer to “Entertainment Contracts” section of these guidelines)
• Accountants
• Architects
• Attorneys (even if paid to a corporation)
• Medical and health care payments (even if paid to a corporation)

Travel reimbursements with appropriate supporting documentation to consultants, speakers, etc. are to be charged to account 7039 “Travel – Speakers/Consultants.” These amounts will not be included in the individuals Form 1099.

For questions concerning 1099 issues, please contact Liz Brewer at 656-5594 (cowarde@clemson.edu)

Utility Links


Assistive Options

Top of page

Assistive Options

Open the original version of this page.

Usablenet Assistive is a Usablenet product. Usablenet Assistive Main Page.