Compliance & Guidelines

Tax issues are complex and varied. Typical questions may arise concerning unrelated business income (UBI), fringe benefits, scholarship reporting, nonresident aliens (NRA), sales tax, and other specific areas. 

The Office of the Controller keeps University administrators informed about tax laws and other laws requiring University compliance. These guidelines, bulletins and presentations are intended as general information only. Tax laws are often complex, open to interpretation, and contain exceptions and special cases; please consult with the Controller regarding the tax consequences of planned University transactions. 

Tax Guidelines

Educational

• Summary of I.R.C. Provisions Applicable to Employee Tuition Waivers and Remissions Payroll Tax Guideline
• Educational assistance to employees' relatives
• Graduate level educational assistance to employees

Moving/Relocation

• Employee moving expenses

Payroll

• Employee vs. Independent Contractor Classification
• Non Resident Alien Employees
• Student Employee Payroll Tax Guideline

Travel and Expense

• Personal use of automobiles
• Prizes, Gifts and Awards Provided to Employees