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Accounts Payable & Disbursements Training

Accounts Payable & Disbursements Training _____________________________________________________________ DAY TWO Taxable Payments Made Through the Vendor System ______________________________________________________________ Asger Pedersen Accounting Services & Controls Agenda DAY TWO

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Accounts Payable & Disbursements Training

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  1. Accounts Payable & Disbursements Training _____________________________________________________________ DAY TWO Taxable Payments Made Through the Vendor System ______________________________________________________________ Asger Pedersen Accounting Services & Controls

  2. Agenda DAY TWO (Today) Taxable Payments Made Through the Vendor System • Review: General Disbursements Issues • Independent Personal Services Payments • Vendor Payments with Income Tax Implications • California Non-Wage Tax Withholding • Taxation of Scholarship / Fellowship Grants • Nonresident Alien Tax Issues DAY TWO Taxable Payments Made through the Vendor System

  3. Class Focus AWARENESS– Policies, Procedures, Responsibilities PROCESSES – serving stakeholders TOOLS– providing user functionality Ask questions! DAY TWO Taxable Payments Made through the Vendor System

  4. Review: General Disbursements IssuesThe Essentials Accounting looks for evidence of both Authorization and Approval No payment transaction should lack appropriate authorization, approval and substantiatingdocumentation See discussion at PAYMENT PROCESSING AT UCSB: OVERVIEW at following web link: http://www.accounting.ucsb.edu/pdf/ap_overview.pdf DAY TWO Taxable Payments Made through the Vendor System

  5. Review: General Disbursements IssuesAll payment requests must evidence • Authorization— a commitment • By an authorized individual (PI’s, LV buyers, Purchasing, Contracts & Property Office) • In the form of a requisition, purchase order, contract, agreement or letter of understanding • Approval — an acknowledgement • By a departmental approver (signer with authority to disburse from the budget in question) • In the form of an invoice or payment request referencing a valid authorization DAY TWO Taxable Payments Made through the Vendor System

  6. Review: General Disbursements IssuesRelationships & Compliance Issues All payment requests … • Infer a contractual relationship • Buyer/Seller – common goods & services • Employer/Employee – dependent personal services • Client/Service provider – independent persnl servcs • Raise tax compliance issues • Sales/Use tax – common goods & services • Income tax reporting – dependent and independent personal services providers • Income tax withholding – as triggered by taxpayer’s status (residency, entity type, back-up withholding) DAY TWO Taxable Payments Made through the Vendor System

  7. Review: General Disbursements IssuesThe Different Types of Services Payments for common goods & services • Under Low Value (LV), Vendor Blanket (VB) or High Value (SB) authorizations Payments for personal, professional services • Requiring Payroll processing or • Letter of Understanding (LE), Business Services Contract (CT) or High Value Purchase Order (SB) See discussions at PAYMENT PROCESSING AT UCSB: SELECTED TOPICS at following web link: http://www.accounting.ucsb.edu/pdf/ap_payment_process_selected.pdf DAY TWO Taxable Payments Made through the Vendor System

  8. Independent Personal Services PaymentsGoverning U.C. Policies The following are links to relevant UC policies BFB* BUS-43, Materiel Management http://www.ucop.edu/ucophome/policies/bfb/bus43.html BFB* BUS-77, Independent Contractor Guidelines http://www.ucop.edu/ucophome/policies/bfb/bus77pdf.html BFB* BUS-34, Securing the Services of Independent Consultants http://www.ucop.edu/ucophome/policies/bfb/bus34.html *Business and Finance Bulletins (BFB) See also Summary of Authorizations Required for Approval at http://www.accounting.ucsb.edu/pdf/AP_summary_of_auths_for_payment.pdf DAY TWO Taxable Payments Made through the Vendor System

  9. Independent Personal Services PaymentsLocal Policy Administration Contracts & Property or Purchasing units • Authorizes contracts for services • Links to forms, guidance, policies • http://www.busserv.ucsb.edu/contractsproperty/index.htm • http://www.busserv.ucsb.edu/purchasing/index.htm Accounting Services & Controls • Processes contract payments • Links to forms, guidance, policies • http://www.accounting.ucsb.edu/disbursement/forms.shtml DAY TWO Taxable Payments Made through the Vendor System

  10. Independent Personal Services PaymentsAuthorizing Services Contracts • You do not have the authority to sign contracts on behalf of UC unless delegated to you by Regents/Chancellor/campus Materiel Manager • Must go through Contracts & Property office • No agreements should be executed outside established policy and procedure parameters • Know contract authorization vehicles and limits • No services should be performed without a fully executed Letter of Understanding (LE), Purchase Order (SB), or Business Services Contract (CT) • Violations could result in personal/institutional liabilities DAY TWO Taxable Payments Made through the Vendor System

  11. Independent Personal Services PaymentsAuthorizing Services Contracts Tools and guidance at the Purchasing / Contracts & Property web sites • Request for Independent Consultant Services http://www.busserv.ucsb.edu/Forms/ConsultantRequest.pdf • Request for Personal or Professional Services Agreement http://www.busserv.ucsb.edu/Forms/RequestforService.pdf • CONTACTS: • Julie Sears, Materiel Manager, julie.sears@buss.ucsb.edu, x2585 • Randy Stoskopf, Contracts & Property Administrator, randall.stoskopf@purc.ucsb.edu, x3001 DAY TWO Taxable Payments Made through the Vendor System

  12. Independent Personal Services PaymentsStatus Determination per BFB BUS-77 • Employee status • Employer controls results, methods and means • Non-employee status • Employer controls only the results • Status determination tools • Independent Contractor Pre-hire Worksheet, Exhibit D http://www.ucop.edu/ucophome/policies/bfb/bus34a3.pdf • See also Purchasing’s Relationship Determination Table http://www.busserv.ucsb.edu/purchasing/goods_services/indepcontractors_psa.htm DAY TWO Taxable Payments Made through the Vendor System

  13. Independent Personal Services PaymentsServices Definitionsfrom BFB BUS-43 • Common goods and services – Standard supplies and services readily obtainable through conventional commercial channels (covered in DAY ONE class) • Personal services – infrequent, technical, or unique functions performed by an independent contractor • Usually an individual, perhaps part-time • For example; translation, technical editing or appraisal • Professional services – infrequent, technical, and/or unique functions by an independent contractor • In an occupation rendering such services full time, often partnerships, firms, corporations • For example; medical, engineering, performing arts, management consultation DAY TWO Taxable Payments Made through the Vendor System

  14. Independent Personal Services PaymentsServices Definitionsfrom BFB BUS-43 • Independent contractor – Arelationship where the University controls only the result, not the manner of performance • Independent consultant – When the University controls neither the result not the manner of performance • Competence to provide professional or technical advice ALL BUT #1 REQUIRE INCOME TAX REPORTING See also the Payment Processing under Contracts for Independent Personal Servicesdiscussion at the following web link http://www.accounting.ucsb.edu/pdf/ap_payment_process_selected.pdf DAY TWO Taxable Payments Made through the Vendor System

  15. Independent Personal Services PaymentsThe Purpose of a Contracts for Services • Documents scope – Who, what, when, where and why • Documents purpose – What project, what mission and funding source • Documents expectations – Outcome, output for how much compensation • Documents risk – How much risk and who assumes it DAY TWO Taxable Payments Made through the Vendor System

  16. Independent Personal Services PaymentsContract Vehicles / Limits • Letter of Understanding (LE) — low dollar, simple event,very low risk • Speakers, trainers, workshop facilitators • Cannot exceed $1,500 for one-time event • Very low risk, off-campus or on-campus with UCSB providing facilities, equipment See How to Hire Speakers & Trainers (non-academic activities) at Contracts & Property web page http://www.busserv.ucsb.edu/contractsproperty/speakers_trainers.htm#instructions DAY TWO Taxable Payments Made through the Vendor System

  17. Independent Personal Services PaymentsContract Vehicles / Limits • Purchase order (SB) – simple event,very low risk • Speakers, trainers, workshop facilitators exceeding $1,500 but not over $10,000 • Contracts (CT) –any risk level • If over $10,000, even if very low risk • Any amount: if higher risks, unique require-ments (catering, props, equipment) • Consultants – All, no matter the amount • Contractors – Professional, unique skills See links to Campus Catering Policy and Guidelines http://www.ehs.ucsb.edu/units/envhlth/ehrsc/caterguide.htm http://www.policy.ucsb.edu/housing-svcs/newfoodpolv41.pdf DAY TWO Taxable Payments Made through the Vendor System

  18. Independent Personal Services PaymentsHONORARIA—UNIQUE STATUS In recognition of special services or distinguished achievements for which custom forbids a fixed price • Person with academic credentials in academic setting • Approval by department heads, deans or Chancellor required • No local policy statement, but local approval limits apply See AMC* D-371-35, Disbursements: Honorarium Payments http://www.ucop.edu/ucophome/policies/acctman/d-371-35.pdf *Accounting Manual Chapter DAY TWO Taxable Payments Made through the Vendor System

  19. Independent Personal Services PaymentsOTHER PAYMENT PROCESSING TYPES Undergraduate Research Grants Prizes, Awards and Gifts Stipend Payments Leases and Contract Payments Settlement Payments Home-Stay Payments For detailed discussions of above topics see Selected Topics at this web link: http://www.accounting.ucsb.edu/pdf/ap_payment_process_selected.pdf DAY TWO Taxable Payments Made through the Vendor System

  20. Independent Personal Services PaymentsResponsibilities When Procuring Personal Services • Campus departments • Initiate procurement process by submitting relevant data and required forms • Contract & Property (Business Services) • Administers processes for requisitioning services, executing contracts • Accounting Services & Controls • On the basis of data supplied, properly tax codes payment transactions DAY TWO Taxable Payments Made through the Vendor System

  21. Independent Personal Services PaymentsQuestions DAY TWO Taxable Payments Made through the Vendor System

  22. Vendor Payments with Income Tax ImplicationsWho is Tax-Reportable? — Exempt? • Reportable: vendor system compensation to individuals and sole proprietors • Exempt: generally corporate entities because they are “fully audited” AMC* D-371-12.1,Disbursements: Accounting for and Tax Reporting of Payments Made Through the Vendor System http://www.ucop.edu/ucophome/policies/acctman/d-371-12-1.pdf • How to tell the difference: Payers expected to certify vendors on IRS Form • Disclose TIN and residency/immigration status • Certify to back-up withholding status W-9, Request for Taxpayer Identification Number & Certification http://www.irs.ustreas.gov/pub/irs-pdf/fw9.pdf DAY TWO Taxable Payments Made through the Vendor System

  23. Vendor Payments with Income Tax ImplicationsTax Reporting Elements on Form-5 Compliance questions: • UC Employee? If “Yes”, provide justification for non-payroll treatment. • UCSB Student? If “Yes”, ( ) undergraduate? or ( ) graduate? or ( ) non-degree candidate? • IndependentService Provider/Consultant? If “Yes”, ( ) individual/partnership? or ( ) incorporated entity? • California Nonresident? If “Yes”, is work performed in California? ( ) Yes, ( ) No • Nonresident Aliens? If “Yes”, is work performed in US? ( ) Yes, ( ) No • Taxpayer Identification Number (TIN) See form and instructions at http://www.accounting.ucsb.edu/forms/form5.shtml DAY TWO Taxable Payments Made through the Vendor System

  24. Vendor Payments with Income Tax ImplicationsTax Reporting Elements on Form-5 • Tax coding accuracy requires • Description of nature of transactions • Correct disclosure of payee status • Disclosure of location of activity • Types of TIN(Taxpayer Identification Number): • Social Security Number (SSN) issued by SSA • Employer Identification Number (EIN) issued by IRS • Individual Taxpayer Identification Number (ITIN) issued by the IRS DAY TWO Taxable Payments Made through the Vendor System

  25. Vendor Payments with Income Tax ImplicationsTaxable/Reportable —Travel* • Moving Expenses • Unrecovered Travel Advances • Unsubstantiated Travel Expenses • Discount, Rebate, or Premium Coupons on Transportation Tickets • Unsubstantiated Travel Expenses incurred by Independent Contractor/Consultant See also BFB** G-28, POLICY AND REGULATIONS GOVERNING TRAVEL http://www.ucop.edu/ucophome/policies/bfb/g28toc.html *Per tables in AMC* D-371-12.1 **Business and Finance Bulletin DAY TWO Taxable Payments Made through the Vendor System

  26. Vendor Payments with Income Tax ImplicationsTax Exempt Items—Travel* • Per Diem for Foreign Travel • Actual Travel Expenses for following expenses • Spouse on University business • Pre-employment (PE) Interview and spouse accompanying on PE interview • Rendering charitable service to University • Accepting a non-reportable prize or award • Independent Contractor/Consultant • Subsistence for travel assignments of more than one year See also BFB** G-28, POLICY AND REGULATIONS GOVERNING TRAVEL http://www.ucop.edu/ucophome/policies/bfb/g28toc.html *Per tables in AMC* D-371-12.1 **Business and Finance Bulletin DAY TWO Taxable Payments Made through the Vendor System

  27. Vendor Payments with Income Tax ImplicationsTaxable/Reportable – Other Payments* • Fees for Professional Services (Resident or Non-Resident Alien) • Payments to attorneys for legal expenses • Health care commissions to non-employees • Damage payment - services prior to signing loyalty oath • Rent, Royalties • Prizes and awards to Faculty • Prizes and awards to employees – cash • Prizes and awards to non-employees • Uniform allowance (under a non-accountable plan – lump sum allowances) • Human subject payments *Per tables in AMC* D-371-12.1 DAY TWO Taxable Payments Made through the Vendor System

  28. Vendor Payments with Income Tax ImplicationsTax Exempt Items – Other Payments* • Lease purchase agreement payments • Overtime meals • Employee non-cash award expenditures • Uniform allowance or reimbursement (under an accountable plan – business connection, substantiation, return of excess amounts ) • Vendor system settlement payments *Per tables in AMC* D-371-12.1 DAY TWO Taxable Payments Made through the Vendor System

  29. Vendor Payments with Income Tax ImplicationsResponsibilities DAY TWO Taxable Payments Made through the Vendor System

  30. California Non-Wage Tax WithholdingOverview and References CA Non-Resident Income Tax Withholding Factors • On non-wage compensation for services performed in California by California nonresidents • Applies to residents of foreign countries performing services in California • California does not recognize foreign tax treaties AMC D-371-77, Disbursements: State Tax Withholding from Nonwage Payments to Nonresidents of California http://www.ucop.edu/ucophome/policies/acctman/d-371-77.pdf See following State of California Franchise Tax Board Publications, Guidelines for Determining Resident Status http://www.ftb.ca.gov/forms/misc/1031.pdf DAY TWO Taxable Payments Made through the Vendor System

  31. California Non-Wage Tax WithholdingCalifornia Non-Resident Status • Determining California Non-Resident Status • Individuals – less than nine months of year in California • Corporations, Partnerships, LLC’s • NOT organized or existing under laws of the State • NOT qualified by Secretary of State to transact business in California DAY TWO Taxable Payments Made through the Vendor System

  32. California Non-Wage Tax WithholdingIncome Tax Withholding—Performing Entities • Entertainment – Payments to performing entities (Dept. of Arts & Lectures) See Nonresident Withholding—Entertainment Guidelines http://www.ftb.ca.gov/forms/misc/1024.pdf • Tax Withholding Procedures—performers • Payments subject to 7% withholding if total gross is over $1500 for tax year • Waiver or reduced rate may be requested from State Franchise Tax Board • Approval or denial provided on Form 595 – attach if applicable DAY TWO Taxable Payments Made through the Vendor System

  33. California Non-Wage Tax WithholdingIncome Tax Withholding—General • General – fees for professional services, consulting, conducting seminars, prizes, awards, royalties Payee may submit Nonresident Withholding Waiver Request http://www.ftb.ca.gov/forms/02_forms/02_588.pdf?75622 • Tax Withholding Procedure—general • Payments subject to 7% withholding if total gross is over $1500 for tax year • Request waiver or reduced withholding on Form 588 • The FTB will issue a determination letter – must be attached DAY TWO Taxable Payments Made through the Vendor System

  34. California Non-Wage Tax WithholdingIncome Tax Withholding—Corporations • Corporate (also partnerships and LLC’s) – Payments to such entities with no permanent place of business in state Corporations may execute a Withholding Exemption Certificate http://www.ftb.ca.gov/forms/02_forms/02_590.pdf?75622 • Tax Withholding Procedure—corporate entities • Payments subject to 7% withholding if total gross is over $1500 for tax year • Request waiver or reduced withholding on Form 590 • The FTB will issue a determination letter – must be attached DAY TWO Taxable Payments Made through the Vendor System

  35. Taxation of Scholarship / Fellowship GrantsDegree vs. Non-Degree Candidates • DEFINITIONS • Degree Candidate – Undergraduate and graduate students including full and part-time students who are merely attending an accredited educational institution authorized to provide a bachelor or higher degree • Non-Degree Candidate – Post-doctoral fellow or a student enrolled in a “certificate” program AMC* T-182-77, Taxes: Taxation of Scholarship and Fellowship Grants and Educational Assistance http://www.ucop.edu/ucophome/policies/acctman/t-182-77.pdf * Accounting Manual Chapter DAY TWO Taxable Payments Made through the Vendor System

  36. Taxation of Scholarship / Fellowship GrantsQualified vs. Nonqualified Amounts • Payments to Degree Candidates • Qualified Amounts – Used for tuition and fees and related course requirement expenses is excludable from the recipient’s gross income if the recipient is a candidate for a degree for the purpose of studying or conducting research at an educational institution. • Nonqualified Amounts – For incidental expenses; e.g., room and board or expenses for individual papers/research projects, is not excludable from gross income. Therefore such expenses are taxable. DAY TWO Taxable Payments Made through the Vendor System

  37. Taxation of Scholarship / Fellowship GrantsTax Reporting of Grants • Degree Candidates • Neither the qualified nor the nonqualified portions are reportable by the University. • Any amount used for nonqualified expenses must be reported by the recipient on his/her tax return. • Non-Degree Candidates and Post-Doctoral Fellows • No amount is considered qualified; the entire amount of the grant is taxable and must be reported by the recipient on his/her tax return, though not reportable by the University. DAY TWO Taxable Payments Made through the Vendor System

  38. Taxation of Scholarship / Fellowship GrantsWhen Work Is a Condition of Grant • Compensation for Services—Payroll treatment Any portion of a grant representing payment for the performance of teaching, research, or other services by the student, required as a condition of receiving such a grant, is considered wages for employment tax purposes. DAY TWO Taxable Payments Made through the Vendor System

  39. Taxation of Scholarship / Fellowship GrantsRules for Nonresident Aliens • Treatment differs from U.S. residents • Qualified amounts are exempt same as U.S. residents • Nonqualified amounts are reportable on 1042-S • Nonqualified amounts subject to 14% withholding unless tax treaty provisions apply • Non-degree candidates subject to 30% withholding unless tax treaty provisions apply • Forms Required: W-8BEN (3 versions—all hyperlinked) • W-8BEN (UCSB-GS) – UCSB Graduate Student, F1, J1 visas • W-8BEN (UCSB-EV) – UCSB Exchange Visitor, F1, J1, M1, Q1 visas • UC W-8BEN – non-UCSB NRA’s on B1, B2, WB, WT and other visas DAY TWO Taxable Payments Made through the Vendor System

  40. Taxation of Scholarship / Fellowship GrantsEmployee Educational Assistance Payments • Excludable from income under certain IRS-compliant programs • IRC Section 117 – includes UC’s qualified Fee and Tuition Reduction programs • IRC Section 127 – use form to determine taxability and job relatedness of activity • Use form to calculate benefit See page 43 (last page, Exhibit D) of this policy link:http://www.ucop.edu/ucophome/policies/acctman/t-182-77.pdf DAY TWO Taxable Payments Made through the Vendor System

  41. Vendor Payments with Income Tax ImplicationsQuestions DAY TWO Taxable Payments Made through the Vendor System

  42. Nonresident Alien Tax IssuesWho Is Nonresident Alien • Status certification process • If on IRS Form W-9 CANNOT affirm • I am a U.S. person (including a U.S. resident alien) • “Person” includes entities such as corporations • Then IRS Form W-8BEN is required Form UC W-8BEN replaces the University’s old Statement of Citizenship form http://www.ucop.edu/ucophome/cao/paycoord/w8ben.pdf See AMC* T-182-27, Taxes: Federal Taxation of Aliens http://www.ucop.edu/ucophome/policies/acctman/t-182-27.pdf *Accounting Manual Chapter DAY TWO Taxable Payments Made through the Vendor System

  43. Nonresident Alien Tax IssuesComponents of Nonresident Alien (NRA) Taxation • Determining residency for tax purposes • Visas: what activities they allow / prohibit • Possible international tax treaty benefits • NRA Tax withholding and reporting rules • The ITIN—Individual Taxpayer Identification Number • Procedures and tools for paying NRA’s See AMC* T-182-27, Taxes: Federal Taxation of Aliens http://www.ucop.edu/ucophome/policies/acctman/t-182-27.pdf *Accounting Manual Chapter DAY TWO Taxable Payments Made through the Vendor System

  44. Nonresident Alien Tax IssuesAlien classifications / administration • Certain alien classifications (visa types) may receive • Employment compensation • Independent Contractor Payments (Honoraria) • Scholarships/Fellowship grants • Reimbursement for travel/sustenance expenses (some may receive Honoraria) • Visa Classifications Relate to Employment Provisions • As a condition of admission • Only with special authorizations / permits • Prohibited • Under regulations issued by • U.S Immigration and Customs Enforcement (ICE – formerly INS) – immigration law and enforcement • Internal Revenue Service (IRS) – tax policy only DAY TWO Taxable Payments Made through the Vendor System

  45. Nonresident Alien Tax IssuesImmigration (ICE) Status Categories • U.S. Citizen— By birth or Naturalization • Permanent Resident — Immigrant with “Green Card” • Nonresident — Aliens temporarily present in the U.S for specific purposes as indicated by visa type • Refugee, asylee, etc. U.S. Tax (IRS) Status Categories • U.S. Citizens and Resident Aliens are taxed under same regulations • Nonresident Aliens are subject to 30% withholding unless tax treaty provision or tax code regulation applies DAY TWO Taxable Payments Made through the Vendor System

  46. Nonresident Alien Tax IssuesDetermining Federal Tax Status (IRS) • Factors Determining Alien Tax Status • “Green Card” test — permanent immigrant visa, resident alien • Substantial presence test — generally relevant for visas permitting employment • Visa categories exempt from substantial presence test — generally F-1, J-1 student/teacher visas • Brief visitors for business/tourism—B-1, B-2, WB, WT • All must use UC’s new form to determine Alien Tax Status (formerly Statement of Citizenship): University of California Certificate of Foreign Status for Federal Tax Withholding (UC W-8BEN) http://www.ucop.edu/ucophome/cao/paycoord/w8ben.pdf DAY TWO Taxable Payments Made through the Vendor System

  47. RESIDENCY FLOW CHART START Yes Resident Alien Green Card? No Meet substantial presence test (that is, physically present in US for 183 days in 3-year period, counted as all days in current year, plus one-third of days in preceding year, plus one-sixth of days in second preceding year)? Present in US for at least 31 days in current year? Yes No No Yes Yes Nonresident Alien Still meet substantial presence test if disregard days as exempt individual No Resident Alien Yes Yes No No Present in US for at least 183 days in current year? Closer connection to foreign country than to US? Tax home in foreign country? Yes No DAY TWO Taxable Payments Made through the Vendor System

  48. Nonresident Alien Tax IssuesImmigration Expenses • Allowable as University Expense, not taxable to the alien employee, employment related • Visa application, renewal fees • Costs of obtaining status as a permanent resident • Related legal fees and travel must be properly substantiated • Immigration–related fees associated with scholarship / fellowship grants • Considered part of fellowship grant • Must be included by student in gross income DAY TWO Taxable Payments Made through the Vendor System

  49. Nonresident Alien Tax IssuesThe ITIN • The Individual Taxpayer Identification Number (ITIN) • For aliens not eligible for Social Security Number (SSN) • For tax reporting purposes only - implies no legal immigration status • Without SSN or ITIN • Alien is not eligible to receive certain payments • May not receive benefit of applicable tax treaty (Up to 37% withholding) • May not file tax return to claim refund of withheld income taxes DAY TWO Taxable Payments Made through the Vendor System

  50. Nonresident Alien Tax IssuesMiscellaneous Visa Issues • VISA Provisions • An alien’s activities may not violate provisions of his/her Visa • See alien policy link for discussion of various visa classifications (p.14, or summarized in Appendix C, p.69) http://www.ucop.edu/ucophome/policies/acctman/t-182-27.pdf • B-1, B-2 visas and WB, WT visa waiver • For short term visitors for business, pleasure, tourism • With limitations may be paid honoraria, related expenses See our fill-in form Nonresident Alien (NRA) Guide, Questionnaire & Forms, http://www.accounting.ucsb.edu/pdf/ap_NRA.pdf DAY TWO Taxable Payments Made through the Vendor System

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