An independent contractor, as defined by the Internal Revenue Service (IRS), is a service provider hired to perform a job or service, but not provided with the means or method of accomplishing the task. The following three characteristics are reviewed in evaluating and classifying the independent contractor status:
Misclassification of a service provider can result in substantial penalties, taxes, and other liabilities, for which the unit can be held responsible.
Note: Whether independent contractor/consultant status is accepted or rejected, the completed Service Provider Questionnaire and Worksheet documents must be attached to the KFS requisition for submission to Cornell Procurement Services for record-keeping purposes. If independent contractor/consultant status is rejected, the service provider can be appointed as an employee through the Division of Human Resources using a University Personnel Action Form (UPAF).
*These forms are available on the Cornell Procurement Services website.