Social Security Number Requirements
Social Security Numbers (SSNS) are not needed if/when:
- A single payment is less than $500.
- The payment is for travel or reimbursable expenses and itemized receipts are attached, if the total is less than $1,000.
- Refunds of payments previously made to UVM - provide supporting documentation showing the deposit/payment to UVM.
Social Security Numbers are needed if/when:
- A single payment amount is equal to or greater than $500.
- Total payments to the supplier from UVM are expected to be equal to or greater than $1,000 in a calendar year.
- The supplier is a non-resident alien. Additional tax documentation is needed regardless of the dollar amount of payment.
Frequently Asked Questions
How do I process a payment for an honorarium that equals $100 to a guest speaker who is a U.S. citizen?
Complete a check request form (Excel), leave the SSN field blank, and attach a guest speaker engagement letter (Word) if applicable.
Are Social Security Numbers necessary for all payments less than $500?
SSNs are not needed for a payment under $500, except if the supplier is a non-resident alien or if the supplier is set up in PeopleSoft but lacks a valid IRS W-9. Additional tax documentation is required for payments to non-resident aliens, regardless of the dollar amount.
What happens if I am paying a study participant $75 each visit, but I know there are 9 visits in the study for the year?
If your department anticipates that the total payments from UVM to an individual study participant are expected to exceed $1,000 in a calendar year, the participant's SSN is required on their first visit only. This can be obtained using the Payment Acknowledgement Form.
If reimbursing just for travel and expenses, but the total is over $500, do we need to include the individual's SSN?
SSNs are not necessary for any amount less than $1,000 when reimbursing for travel or other reimbursable expenses, as long as all itemized receipts are attached. At $1,000 or more, the SSN is required.
Do I need to collect and submit the original itemized receipts for all non-employee travel reimbursements?
Photocopies or scanned copies of original, itemized receipts are acceptable, and need to be attached to the check request form. Mailing in original receipts is not necessary. If detailed, itemized receipts are not submitted, the transaction is considered IRS 1099-Misc reportable.
If I am paying a referee $100 for each game, but they will be refereeing 15 games in a season, do I process 15 check requests?
No. In this case, you are expecting the total payment to exceed $1,000 in a calendar year; therefore, this should be done via a blanket purchase order and the individual's SSN is required, and collected via an IRS W-9.
What are some examples of when I would process a check request form for a payment less than or equal to $100?
- Judge fees for a 4-H horse show
- One-time referee for an SGA Club weekend tournament
- Teacher mentor award
- Guest speaker
- Honoraria
- Student prizes
- Study participants
How do I process store gift cards less than or equal to $100 that are given to individuals as study participants?
- If you used your PurCard or Petty Cash funds to purchase store gift cards (e.g., iTunes) with a value less than or equal to $100, complete a Payment Acknowledgment Form (PDF) for each recipient that includes name, address, amount, and citizenship. If the recipient is to receive $500 or more in the study, collect their SSN.
- Collect SSNs of participants who are non-resident aliens, for all dollar amounts.
- Consider using the US Bank provided card programs, for either reloadable plastic or digital cards. Payment acknowledgement forms are required, following these guidelines.
How do I process store gift cards that are given to individuals as a prize?
- Prizes to employees and non-employees are governed by the Awards, Prizes and Winnings policy.
- Prizes given to students are governed by the Payments to Students policy.
- Gift cards given to employees are tax reportable, and need to be processed through Payroll Services.
If my department pays a supplier multiple times, how do I know if they are getting payments from other departments that may exceed the total $2,000 reporting threshold?
Departments are asked to make the best judgment with the information they have or gather from the supplier. Please check with the Disbursement Center for confirmation. Review the Researching Payments in PeopleSoft presentation (PDF).
At the end of the year, when the Disbursement Center reviews transactions to see if a particular supplier has met or exceeded the $2,000 reporting threshold, whose responsibility will it be to collect the SSN at that time?
The Disbursement Center will reach out to the department for help obtaining the SSN. It is never appropriate for the Disbursement Center to contact a research subject.
Why don't we collect SSNs for payments less than $500 any more? It seems like a major change.
- MOST IMPORTANT: Increased compliance by protecting Personal Identifiable Information (PII)
- Saves time and effort for departments
- Creates efficiencies for Student Financial Services, Disbursement Center, and Sponsored Program Administration
- Higher confidentiality for research study participants and programs
- Overall consistency in threshold standards across the University