How to Complete and Submit the UAB Personal Services Form (PSF)

The UAB Personal Services Form is the document a University of Alabama at Birmingham department uses to pay a non-employee for work such as consulting, guest lecturing, performing at a campus event, or similar short-term services. To use it, the department completes the current PSF template, attaches a W-9 from the provider, and emails everything to grp-psf@uab365.onmicrosoft.com before the services take place.¹ Financial Affairs then reviews the request, confirms the worker qualifies as an independent contractor, and clears the path for Accounts Payable to issue payment after the work is done.

When to Use the Form

UAB defines personal services as work an individual performs for the university in exchange for compensation such as a consulting fee or honorarium.² Typical uses include a departmental guest speaker, a photographer for a campus ceremony, a freelance editor, or a short-term technical consultant. A PSF is also required when the department is reimbursing a contractor or guest speaker for travel tied to the engagement.

Not every outside payment needs one. Intercollegiate athletic officials and referees who officiate UAB athletic events are exempt, though scorekeepers, announcers, and student-life and intramural referees still need a PSF. If no fee or honorarium is involved and the department is only covering someone’s travel costs, that is handled as volunteer travel instead.²

Submit Before the Work Begins

This is the single most common mistake. The PSF and any supporting documents must be approved before the individual performs the services. The form itself states this in bold at the top.¹ Sending it after the fact creates compliance problems and delays payment. Build in time for Financial Affairs to review the classification before the service date.

One more timing rule: the service period on the form cannot exceed one year. If the engagement runs longer, submit a new PSF for the next period.²

Filling Out the Form

The current PSF template lives on the UAB Financial Affairs website. The department completes it, not the provider. Before you start, get a signed W-9 from the service provider so you have their legal name and taxpayer identification number ready.³ If the provider does not furnish a TIN, UAB must apply backup withholding at 24 percent.

Service Provider Information

Enter the provider’s legal name exactly as it appears on the W-9, along with their Social Security Number or Employer Identification Number. The form also asks whether the person is a U.S. citizen and whether they have any past or present relationship with UAB. If yes to the relationship question, supply their Employee ID.¹ That question flags potential conflicts and prevents paying someone already on payroll as a contractor for the same type of work.

The form also asks whether the individual provides the same service to the public as part of a trade or business. Answer that honestly; it is one of the clearest signals Financial Affairs uses to confirm independent-contractor status. If the reviewer concludes the person is really an employee, the payment will have to go through Payroll instead.

Scope of Work and Payment

Describe the work in detail. Vague entries like “consulting” slow the review. Spell out what the person is doing, why an outside provider is needed, and what the deliverable is.

List start and end dates within the one-year limit and the total estimated payment. Do not fold travel reimbursements into the estimated pay figure; those are processed separately.¹ Supply the department’s accounting details, including the general-ledger account strings, so the payment draws from the correct fund.

Disclosures and Signature

Complete the disclosure questions at the bottom of the form regarding the provider’s relationship to the university and residency status. An authorized departmental representative then signs off, and the form is ready to submit.

Foreign-National Providers

If the provider is not a U.S. citizen or permanent resident, the paperwork changes and extra lead time is essential. Instead of a W-9, the person submits Form W-8BEN to certify foreign status. To claim a reduced withholding rate under a tax treaty, they file Form 8233 with UAB as the withholding agent.⁴ The default federal withholding rate on independent personal services performed by a nonresident alien is 30 percent unless a treaty reduces or eliminates it.⁵

UAB uses GLACIER Tax Compliance to walk foreign nationals through these forms and determine treaty eligibility. Contact International Student and Scholar Services early. The PSF cannot move forward until the tax analysis is finished and attached as supporting documentation.⁶

Where to Send It and What Happens Next

Email the completed PSF and any supporting documents to grp-psf@uab365.onmicrosoft.com.¹ Financial Affairs checks that the classification is correct, the accounting codes are valid, and the budget can support the payment. Anything incomplete comes back to the department.

Once the PSF is approved and the work has actually been performed, the department submits a payment request through Accounts Payable. Typical turnaround for a check or direct deposit is two to four weeks after final approval. Approval of the PSF alone does not release payment; it clears the path for the payment to process after the services are complete.⁶

What the Provider Should Expect at Tax Time

Service providers paid through the PSF process should expect a Form 1099-NEC from UAB after year-end. For payments made in 2026, UAB must report total payments of $2,000 or more to a nonemployee on this form, with both the IRS and recipient copies due by January 31 of the following year.⁷⁸ That income is subject to federal self-employment tax on top of regular income tax, so providers should keep records of business expenses incurred while performing the work.

1
University of Alabama at Birmingham Financial Affairs. UAB Personal Services Form
2
UAB Financial Affairs. Personal Services Overview
3
Internal Revenue Service. Form W-9 – Request for Taxpayer Identification Number and Certification
4
Internal Revenue Service. About Form W-8 BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting
5
Internal Revenue Service. Federal Income Tax Withholding and Reporting on Other Kinds of U.S. Source Income Paid to Nonresident Aliens
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UAB Financial Affairs. Personal Services Form Approval Process
7
Internal Revenue Service. Form 1099 NEC and Independent Contractors
8
Internal Revenue Service. Publication 1099 (2026), General Instructions for Certain Information Returns