Office of the Controller
Ryan Rapp
Associate Controller
1000 W Nifong
Bldg 7-Ste 300
Columbia, MO 65211
Telephone: (573) 882-6435
E-mail: rappr@umsystem.edu
Harold Berndt
Director
1000 W Nifong
Bldg 7-Ste 300
Columbia, MO 65211
Telephone: (573) 882-6585
E-mail:
berndth@umsystem.edu
Popular Topics
Recent Changes
Links to Useful Information
- IRS Publication 15, Circular E, Employer's Tax Guide
Section 2. Who Are Employees?
http://www.irs.gov/pub/irs-pdf/p15.pdf
- IRS Publication 15A, Employer's Supplemental Tax Guide
"Employer or Independent Contractor"
http://www.irs.gov/pub/irs-pdf/p15a.pdf
Reviewed 2011-01-18.