Re: Employee/Independent Contractor Question Kristy Ford 31 Jul 2008 08:10 EST
Barbara, I do not know of any IRS regulations, but I would think that you are correct. A university employee who is only part-time is not considered an employee during the summer, unless they contract to teach summer courses. In my opinion, this person should be able to serve as a consultant during the summer, if he/she is not teaching any summer courses. They are not considered employees during that time. Kristy:) Kristy Ford Grant Management Manager Memorial University Medical Center Savannah, GA 31404 (912)350-6379 >>> Barbara Gray <xxxxxx@VALDOSTA.EDU> 7/31/2008 8:46 AM >>> Looking for quick answer for a 10:00 AM meeting. Does anyone know if there is any IRS regulation that prevents an individual from working for a university in a part-time position, such as a one-course adjunct instructor, during the academic year (in an employer-employee payroll relationship that generates a W-2) and serving as a consultant (in an independent contractor procurement relationship that generates a 1099) on a grant during the summer? I think most universities frown on cutting a W-2 and a 1099 for the same person in the same year, and I can certainly understand that for permanent full-time employees, including roster faculty who have health coverage and accrue retirement time credit during the summer and have continuing contractual obligation in the Fall. However, I can see how a part-time person might have two different relationships with the university at two different distinct time period-or perhaps even at the same time (teaching one course in the semester but also serving as a consultant to a grant project in the same semester since the teaching is not full-time). Am I missing something? Thanks. Barbara Ms. Barbara H. Gray Director of Grants & Contracts Valdosta State University 1500 North Patterson Street Valdosta, GA 31698-0429 Telephone: 229-333-7837 Fax: 229-245-3853 Email: xxxxxx@valdosta.edu ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================