Comptroller's Office
 Policies and Procedures Manual

Effective: 01/01/2000
Revised: 03/09/2012 

CMP 401-06: Tax Identification (Social Security) Numbers


Purpose

To provide policy on requiring Tax Identification (Social Security Number) before disbursing NAU funds. The University is required under the Privacy Act of 1974 to disclose the authority, nature and purpose when requesting a social security number.


Authority


Internal Revenue Code, Title 26, Sections 6011 and 6051.

Policy

The University is required to obtain the tax identification (Social Security Numbers) for reporting of payments to all individuals, including subject pay, independent contractors, lecturers, speakers and employee reimbursements to the Federal and State Governments and for verification of the payee's identity. This includes all student athletes receiving room and board payments.


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