Income code 17 applies to compensation for independent personal services that are payments that are made to an individual who provides services to the educational institution and is not an employee, but rather an engaged in an independently established profession or business and provides a service outside of the educational institution’s usual course of business.
Typically, if you’re classified as an independent contractor (for example as an academic guest speaker or lecturer, non-recurring workshop seminar leader or consultant) you will be considered to provide independent personal services to the general public.
Important: If you are unsure if that code applies to you, please contact the payer of your income.