Non-Employee Gifts

Gifts provided to non-employees are also subject to tax reporting. If the combined total of gifts received and compensation for services rendered exceeds $600 in any calendar year for a non-employee, a Form-1099-MISC will be issued.

The Accounts Payable Non-Employee Gift Form [.pdf] must be completed for:

• Non-cash gifts greater than $75
• Cash gifts, including gift certificates/cards, regardless of dollar amount.

The completed form should be sent to Accounts Payable at ap-payform@andrew.cmu.edu within 30 days of the purchase of the gift. A copy of any gift documentation must also be sent with the form otherwise it will not be processed. If the gift was purchased using a university purchasing card, scan and attach a copy of the completed form to the procurement card verification report (PRC). If the gift was purchased with personal funds, attach a copy of the completed form to the expense report (ER).

For non-employees, all gift recipients who are U.S. citizens or U.S. taxing residents must complete a Form W-9 [.pdf] and attach it to the Non-Employee Gift Processing form. If the gift recipient is a foreign national or nonresident alien (not a U.S. citizen or taxing resident), the Foreign National Information Form for Non-Employees [.pdf] and Form W-8BEN [.pdf] must be completed and attached to the Non-Employee Gift Processing form as well.