Common University Tax Issues

Tax Services & Payroll Accounting

W2 Status

Mission Statement:

Provide the University with excellent customer service with respect to tax services and payroll accounting including compliance, tax research, strategy, planning and accounting.
Traineeship Recipients – Important information
New Foreign Individual Employees – Important Information

General University Tax Issues:

Employee Education Benefits
Employee Awards
Exempt Status University’s 501(c)(3) Letter
Federal Tax Forms and Publications Link
Form 990
Form 1098-T Tuition Payments Statement
Form 1099-MISC
Form W-2
Form W-4
Form W-9 (University’s Form W-9)
Hope Scholarship Tax Credit
Independent Contractors
University Independent Contractor Policy
Independent Contractor-IRS Publication
Internal Control Workshop Presentation
Lifetime Learning Tax Credit
Moving Expenses
IRS Publication on Moving Expenses
University Moving Expense Policy
Nonresident Alien Payments
Green Card Fees Payment or Reimbursement
Honorarium Pmt-Certification of Academic Activity
Language Translation Table for Nonresident Alien Tax Terms
Nonresident Alien Data Collection Form
Nonresident Alien Employees
Nonresident Alien Non-Employee Payments
Nonresident Alien Traineeship Recipients
Nonresident Alien Short Term Visitors
Nonresident Alien’s Receiving Tuition Waivers
Sales Tax
University Sales Tax Exemption Certificate-Utah
University Sales Tax Exemptions-other states
Sales Tax Procedures-Sales to Outside University
Sales Tax Online Training (Updated May 2009)
Scholarships and Fellowships-Taxability
Social Security Number-How to Get
Student FICA Exemption
Student Loan Interest Deduction
Tax Exempt Status of University
Temporary Number for Nonresident Aliens Without SSN
Tuition and Fees Tax Deduction
Unrelated Business Income
Utah State Tax Forms Link
Utah State Tax-Supplemental Withholding Form

Traineeship Recipients:

The IRS does not require a 1099MISC or any tax statement be issued. Chapter one in the IRS Publication 970 Tax Benefits for Education, provides the information to determine if the payment is taxable (not wages) and how to report when filing your tax returns.

New Foreign Individual Employees or Traineeship Recipients:

As a reminder, all new foreign individual employees or scholarship fellowship recipients need to complete additional forms in the Tax Services Office. This is to ensure foreign individuals understand their tax responsibilities and any taxes are withheld in compliance with IRS regulations. Contact Kaylee Vo, 801-581-5414 or to make an appointment. Individuals need to bring their passport and visa to the appointment.