University of Illinois System
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18 Taxes

Please Note: Tax policies are intended for the purpose of informing University of Illinois System employees and other system-related individuals about relevant tax issues. These tax policies do not constitute legal or tax advice. Individuals should consult with their attorneys or tax professionals for advice on personal issues.

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  • 18.1 Certifying Acceptance Agent has been discontinued.
  • 18.2 Foreign Nationals

    Foreign nationals, aliens, United States citizens, nonresident aliens, Resident Alien, green card test, substantial presence test, Individual Taxpayer Identification Number, ITIN, Form I-94, Arrival-Departure Record and Form DS-2019, Form W-7, Application for IRS Individual Taxpayer Identification Number, Statement of Certification, Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, Foreign Source Income, foreign entities, FSI, Forms W-8, foreign sources, FSI Chart, Qualified Scholarships/Fellowships/Grants, DAWS, Form I-9, Employment Eligibility Verification, Tax Reporting and Withholding Checklist for Foreign National Reimbursements, Foreign National Information System, Foreign National Tax Information Form, U.S. tax treaty, Scholarship, Fellowship and Grant Recipients, Third Party Payments, Accountable Plan, nonimmigrant, immigrant petitions, Tax Reporting and Withholding Checklist for Foreign National Reimbursements, NRA, Form W-4, Employee's Withholding Allowance Certificate, foreign country, foreign employer, tax treaty, Form 8233, Exemption From Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual, Foreign National Forms and Publications, F-1, J-1, M-1, or Q-1 visas, Nonresident alien scholars, FICA tax, USCIS regulations, physical presence, Form W-2, Wage and Tax Statement, Foreign national students, exempt from FICA, citizen students, Foreign National Student Work Hour Requirement, 20-hour work week, Travel Expense Reimbursement, Federal Tax Reporting, Payments to Nonemployees - Independent Contractors and Guests, Travel Expense Reimbursement, Foreign National Payment Eligibility Grid, Tax Withholding and Exemptions, tax treaty benefits, Passport and Form I-94, Arrival/Departure Card Requirements, Scholarship, Fellowship, Grant, and Miscellaneous Payments, Stipends, Third Party Payments, Federal Income Tax Withholding, FICA Tax Withholding, Reduced Withholding Procedures, Federal Tax Reporting, Grossing-Up Payments, grossed-up payment, gross up calculator, United States Tax Treaty Exemptions, Students, Teachers, Researchers, and Non-employees, Scholarship, Fellowship, and Grant Recipients, Payments to Foreign Entities, W-8BEN-E, Form W-8ECI, Form W-8EXP, Form W-8IMY, Visa Requirements, Visa Types, Independent Contractors and Guests, Debt Accounting; Internal Financing; Unclaimed Property: A/P, Payroll, Gift Certificates, Form SS-5, Application for a Social Security Card, Form W-4, Employee's Withholding Allowance Certificate, Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens, Form W-7, Application for IRS Individual Taxpayer Identification Number, Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), Form W-8BEN-E, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities), Form W-8ECI, Certificate of Foreign Person's Claim that Income is Effectively Connected with the Conduct of a Trade or Business in the United States, Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for the United States Withholding, Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting, Form W-9, Request for Taxpayer Identification Number and Certification, Form 1040NR, U.S. Nonresident Alien Income Tax Return, Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons, Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Form 8233, Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual, Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, Publication 519, U.S. Tax Guide for Aliens, Publication 901, U.S. Tax Treaties

  • 18.3 The University of Illinois Supplemental 403(b) Retirement Plan

    403(b) Retirement Plan, Supplemental Retirement Plan Comparison Chart, State Universities Retirement System (SURS), Deferred contributions, Catch-up Provisions

  • 18.4 Student Employee FICA Exception

    Student Employee FICA Exception, graduate assistants, safe harbor, professional employee, Student FICA exception

  • 18.5 Fringe Benefits

    Fringe Benefits, Fringe Benefits Excluded from Income, awards, length of service, safety achievement, group-term life insurance, accident, health plans, qualified tuition, Meals or lodging furnished for the convenience of the employer, qualified campus lodging, cafeteria plans, Dependent care assistance programs, No-additional-cost services, qualified employee discounts, working condition, de minimis, qualified transportation, on-premises gyms, athletic facilities, uniforms, work apparel, statutory exclusions, nondiscriminatory basis, eligible system employee, NACS, complimentary season tickets, Lost or Foregon Revenue, complimentary tickets, substantial additional costs, bona fide system business purposes, substantiation requirements, Computers and Other Electronic Devices, club dues, membership fees, Employer-Provided Vehicles, Travel for Spouses, Dependents, and Guests who are Treated as Employees, A bona fide employee, Volunteers, bona fide business purpose, Accountable Plan Rules, 60 days, Moving Expenses, Gifts, Prizes, and Awards, Employee Achievement Awards, Length of Service Awards, five year rule, Safety Achievement Awards, Certain Prizes and Awards Transferred to Charities, De Minimis Gifts, Prizes, and Awards, Qualified Tuition Reduction Programs, qualified tuition reduction, Meals and Lodging Furnished for the Convenience of the Employer, Qualified Campus Lodging, Meal Reimbursement for Overtime, occasional basis, convenience of the employer, Educational Assistance Programs, Educational assistance, qualified educational assistance program, Employer-Provided Vehicles, General Valuation Rule, Automobile Lease Valuation Rule, Annual Lease Value, safe-harbor value, Prorated Annual Lease Value, Daily Lease Value, Vehicle Cents-Per-Mile Rule, Commuting Valuation Rule, Qualified Nonpersonal Use Vehicles, Withholding on Taxable Fringe Benefits, supplemental withholding rate, Special Accounting rule

  • 18.6 Sales/Use/Gross Receipts Tax/Goods and Services Tax

    Sales tax, Use tax, Taxability of Sales, Taxable, Tax-exempt, resale, interstate commerce, exemption, exempt organizations, sales of service, construction contractors, Lease of Tangible Personal Property, ILCS, IDOR Regulations, Dining facilities, meals, yearbooks, auctions, motor fuel, Taxability of Purchases in Illinois, Tax Exemption Certificate, tax exempt, Illinois Department of Revenue, Sales Tax Exemption Certificate, Purchases for Resale, Occasional Sales, Noncompetetive Sales, Storeroom and Service Sales, Transportation and Delivery Costs (Shipping and Handling Charges), Electronically Delivered Information, Raffle Tickets/Winnings, Tax Rates, Reporting of Sales, Tax Status, Deposit of sales tax, Reportable tax-exempt sales to parties outside the system, Great Lakes Interstate Sales Compact (GLISC), Canada, Purchases from Other States, uniform/multijurisdiction, streamlined sales tax exemption certificates, Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, IDOR exemption, Illinois, Indiana, meals and lodging, Iowa, Kansas, alcohol purchases, Kentucky, Louisiana, Main, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Washington, Washington D.C., DC, West Virgina, Wisconsin, Wyoming, Out-of-state vendors

  • 18.7 Hotel Operators' Occupation Tax

    Hotel Operators' Occupation Tax, HOOT, housing accommodations

  • 18.8 Telecommunications Tax

    Telecommunications Tax, Federal Communications, Federal Communications Excise Tax, State Telecommunications Excise Tax, Simplified Municipal Telecommunications Tax, State Telecommunications Infrastructure Maintenance Fees, Telecommunications Matrix, telephone services, Form 720, Excise Tax, Tax Return Due Dates Calendar, State Telecommunications, Telecommunications Excise Tax Act, Simplified Municipal Telecommunications Tax, Telecommunications Matrix, State Telecommunications Infrastructure Maintenance Fees, Telecommunications Infrastructure Maintenance Fee, Form RT-10, §457, Deferred Compensation Plan, Supplemental Retirement Plan Comparison Chart, Catch-up Provisions, Age 50 Catch-up

  • 18.9 State of Illinois Employees' Deferred Compensation Plan Under Internal Revenue Code §457

    Human Subjects Payments, confidential nature, principal investigator, Human Subject, IRB, Tax Treaty, Foreign National Tax Information, Form 8233, W-8BEN, Form 1042-S, undocumented, IRS Presumption Rules

  • 18.10 Human Subjects Payments

    Raffle Winnings, Registered Organizations (RO), Auctions, Raffle Winnings, Donors, Artist, Form 5754, Gambling Winnings, Form W-2G, IRS Publication 3079, Gaming Publication for Tax-Exempt Organizations, wage, Form IL-5754, Illinois Publication 130

  • 18.11 Raffle Winnings

    Tax Status, Exemption, 1867, charter, Illinois Compiled Statutes, University of Illinois Act, articles of incorporation, instrumentality, IRC §501(c)(3), public charity, IRS Exemption Letter, tax exemption letter, 501(c)(3) letter, IRS determination letter, IRS EIN Letter, IRS Letter 147-C, Form 990-T, federal communications excise tax, Form W-9, Request for Taxpayer Identification Number and Certification, State of Illinois Sales Tax Exemption Certificate, Certificate of Registration, Illinois Business Taxpayer (IBT), Form AG990-IL - Illinois Charitable Organization Annual Report, Domestic Corporation Annual Report, University of Illinois Act, Letters of good standing, State Unemployment Tax Act (SUTA), Food and Beverage Tax, Hotel Operators' Occupation Tax, HOOT,

  • 18.12 Tax Status and Exemption

    Municipal hotel tax, Telecommunication Tax, Illinois Telecommunications excise tax, Illinois Electricity Excise Tax, municipal electricity excise tax, Illinois State Public Utility Tax, Illinois Excise Tax, motor fuel tax, Form RMFT-11-A, federal Leaking Underground Storage Tank (LUST) tax, Illinois Underground Storage Tank (IUST) tax, IRS Publication 510, IRS Form 8849, Gas Revenue Tax Act, Municipal Taxes and Fees, Cook County Gas & Diesel Fuel Tax, Chicago Amusement Tax, Chicago Vehicle Fuel Tax, Chicago Ground Transportation Tax (Chicago Ground Fee), Chicago Bottled Water Tax, Chicago Restaurant Tax, Chicago Fountain Soft Drink Tax, Chicago Personal Property Lease Transaction Tax and Chicago Bag Checkout Tax, tonnage tax, Registered Organizations, Registered Student Organizations, RSOs

  • 18.13 Unrelated Business Income (UBIT)

    Unrelated Business Income Tax (UBIT), Unrelated Business Income (UBI), IRS Exemption Letter, sample templates, Unrelated Business Income Tax (UBIT) Questionnaire, UBIT questionnaire, Trade or Business, Regularly Carried On, Not Substantially Related to Exempt Purposes, Statutory Exceptions and Modifications, Exceptions, Convenience of members, students, patients, officers, or employees, Volunteer labor, Donated merchandise, Income from Controlled Entities, Debt Financed UBI, Rental Income, School Facilities, Services Provided with Lease, Mixed Leases, Parking Facilities, Debt Financed Unrelated Business Income, Broadcasting Rights, Hospital Facilities, Facility Rental, Gift Shop, Theater and Entertainment Activities, professional entertainment events, Retail sales, bookstores, Online and Catalog Sales, Food and Catering Activities, Advertising Activities, Event Advertising, Sponsorship Payments, Recreational Activities, Lessening the Burdens of Government, Charitable Organizations exempt under IRC §501(c)(3), Income from Research, Debt Financed Unrelated Business Income, Disregarded Entities, Allowable Deductions, Tax Rates, Form 8868, Application For Extension of Time to file an Exempt Organization, Publication 536, estimated payments, Form 990-T, Form IL-990-T

  • 18.14 Miscellaneous Tax-Related Policies and Other Information

    Cash Receipts Over $10,000, Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, Certification of U.S. Tax Residency, U.S. Residency Certificate, Form 6166, Form FinCen 114, Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN) Bank Secrecy Act (BSA) E-Filing System, Human Subjects Payments, Moving Expenses, tax exempt status, Tax Return Filing Due Dates, Travel Tax-Related Issues, Unrelated Business Income Tax Related to Revenue Generating Agreements, Use of University Motor Vehicles, W-9 Forms, Vendor Information Form

  • 18.15 Payments to Employees: Assignment of Income and Constructive Receipt

    Payments to Employees: Assignment of Income and Constructive Receipt, assignment of income doctrine, irrevocably elect, salary supplement, irrevocable election, assignment of income, assigned income, Constructive Receipt

  • 18.16 Implications of Conducting Business Outside the State of Illinois

    Implications of Conducting Business Outside the State of Illinois, conduct business outside Illinois, Conducting Business Outside the State of Illinois, Working Outside of Illinois Policy