Tax Compliance's mission is to ensure University compliance with all federal, state, and international tax laws by developing institutional tax policies and providing guidance to University operational units. Our goals are to protect the tax-exempt status of the University, to promote institutional compliance with tax laws, and to assist University personnel in planning and structuring future transactions.
SPECIAL NOTE REGARDING SALES TAX:
As a result of legislation enacted during the 2019 General Assembly session, sellers located outside of Virginia with sales into the Commonwealth totaling more than $100,000 annually or involving 200 or more transactions to Virginia customers must begin collecting the Virginia Retail Sales and Use Tax starting July 1, 2019. Out-of-state vendors needing a Virginia Sales and Use Tax Exemption Form (ST-12 or CT-10) should contact Procurement and Supplier Diversity Services at 434-924-4212. See the Virginia Tax website for more details.
University units that sell physical products into foreign states must enter their sales information on our new State Sales Tax page.
Mailing Address: Express Mail Delivery:
University of Virginia Financial Operations University of Virginia Financial Operations
P.O. Box 400194 1001 Emmet Street N.
Charlottesville, VA 22904-4194 Charlottesville, VA 22903
Our offices are located on the Second Floor of Carruthers Hall, 1001 Emmet Street North (Route 29). Parking is available in the visitor's lot at the south end of the building. Please consult the University web map for more details.
- Tax Documents On-Line
- Obtain a copy of the University’s IRS determination letter confirming the University’s tax-exempt status.
- Obtain a copy of the University’s W-9 Form or a copy of UVA's Virginia substitute W-9 Form.
- 990-T Public Inspection Copy: In accordance with IRS regulations, the University of Virginia makes its most recent Form 990-T (Exempt Organization Business Income Tax Return) available for public inspection. To obtain a copy of the University of Virginia's Form 990-T, please contact our office by phone or email, or submit a request in writing to:
Director of Financial Operations
University of Virginia
PO Box 400194
Charlottesville, VA 22904-4194
- Research available state sales tax exemption information.
- Complete your private use questionnaire.
- Electronically send us a copy of a 1099-MISC or 1099-K form you received.
- If you have a question or can’t find what you need, send us a question.
- Tax Responsibility Generally
Financial Operations provides guidance and oversight on tax matters, manages overall University tax compliance, and maintains primary responsibility for the tax functions enumerated below. In addition, as tax compliance responsibility is distributed at the University, certain specific tax responsibilities are administered by other units of the University’s central administration.
For assistance with employment and foreign national tax issues, please refer to the Compliance and Immigration Services unit in UVA Human Resources.
- Financial Operations Responsibilities
- Managing overall University tax compliance.
- Preparing and filing Form 990-T, reporting of unrelated business income.
- Pre-issuance and post-issuance private use analysis.
- Managing state sales tax exemptions and reporting.
- Preparing and filing Form 1099-K, payment card and third party network transactions.
- Reviewing and filing Form 5227 and related state forms for University endowments.
- Receiving and archiving 1099-MISC and 1099-K forms and other tax-related forms issued to the University.
- Responsibilities Managed by Other Offices
- For Form 1099-MISC, reporting of payments made to independent contractors and vendors, contact the Accounts Payable unit in Procurement & Diversity Services.
- For Form 1042-S, reporting of payments made to foreign nationals, contact Compliance & Immigration Services in Human Resources.
- For Form W-2 (employee wage and tax statements) and Forms W-4 and VA-4 (withholding and reporting of state and federal tax income taxes), contact Payroll.
- For Form 1098-T, reporting of tuition payments, contact Student Financial Services.
- For tax exempt bond compliance (other than private use issues), contact Treasury Management.
- Important Note about Individual Tax Issues
The material on this website has been prepared for informational purposes only, and is not intended to provide, and should not be relied upon for, tax, legal, or accounting advice. The University of Virginia does not provide tax, legal, or accounting advice to individual students, parents or employees. Individuals should consult their own advisors before engaging in any transaction.
- Related Policies and Resources
- Accountable Plans, Business Expenses and Travel Expenses:
- Education Tax Credits:
- General University Tax Compliance:
- Gift Acceptance:
- Payments to Individuals:
- HRM-006: Employee Recognition for Classified Staff
- HRM-008: Student FICA Tax Exemption
- FIN-013: Reimbursement of Moving and Relocation Expenses
- FIN-014: Academic Honorarium Payments to Non-Employees Including Short-term, Non-Immigrant Alien Visitors
- IRS Publication 15-B: Employer’s Tax Guide to Fringe Benefits
- IRS Publication 505: Tax Withholding and Estimated Tax
- IRS Publication 521: Moving Expenses
- IRS Publication 525: Taxable and Nontaxable Income
- IRS Publication 5137: Fringe Benefit Guide
- Scholarship and Fellowship Payments:
- State Sales and Excise Taxes:
- FIN-032: Collecting, Reporting, and Remitting Virginia Sales Tax
- FIN-038: Receiving Goods and Services and Timely Disbursements of University Funds
- IRS Publication 510: Excise Taxes
- Virginia Department of Tax Bulletin 16-3 Nonprofit Meals Bulletin
- Retail Sales and Use Tax Instructions for University of Virginia Departments and Units Engaged in Taxable Sales.
- ST-9A Form for Monthly Submissions
- Tax-Exempt Debt Compliance:
- Unrelated Business Income: