Federal Taxes (UW template)

Columbia University is not a 501(c)(3). The University is generally considered exempt for Federal income tax purposes.

General Overview
Responsibility for Initial Determination of the Classification
Taxable Fringe Benefits
Non-Taxable Fringe Benefits
Payments for Tuition for Professional Development and Job-Related Courses at Other Institutions
Payroll Taxes
Form W-2 Explanation
Year-End Information
Employee Gift Cards

What is FICA?

What is Medicare Tax?

If I paid in the maximum amount of FICA for the year while working for another employer, are my earnings from Columbia subject to additional FICA withholding?

If I worked more than one job during the year and exceeded the FICA withholding limits for both jobs, how do I claim a refund?

All payments made to 1099 reportable suppliers, including travel expenses, will be captured and reported on Form 1099 MISC. These forms will be distributed in January of each year. Suppliers are responsible for deducting associated business expenses on their tax return, if applicable.

Therefore, suppliers will need to retain all original receipts in order to deduct their expenses. If your agreements require suppliers to provide receipts to document reimbursed travel, they should provide copies and retain originals for their own tax filing activities. Any original receipts submitted to a department should be returned to the supplier.

Honorarium Exception

Under United States law, foreign individuals and entities are subject to withholding on US Source Fixed or Determinable Annual or Periodic (FDAP) Income. Columbia University, as a withholding agent is required to withhold unless a foreign payee can demonstrate that income is not US Source FDAP income or a tax treaty exemption is available for such income. Non-withholding is substantiated through the provision of certain United States Tax Forms. 

Claim of Tax Treaty Benefits
Foreign Account Tax Compliance Act (FATCA)
Form 8233
Form W-8BEN
Form W-8BEN-E
Forms W-8EXP, W-8ECI, and W-8IMY
Completing a Payment to a Foreign Supplier

What Criteria Generate UBIT?

Why Understanding UBIT Is Critical

Common UBIT-Generating Activities

Common UBIT Exemptions

How to Report UBIT and UBIT Losses

Private Business Use

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