Tax Compliance

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.

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.
• 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.

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.
• Report payments and withholding to foreign nationals on Form 1042-S. 

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 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:

• IRS Publication 463: Travel, Entertainment, Gift, and Car Expenses
• IRS Publication 521: Moving Expenses
• IRS Publication 525: Taxable and Nontaxable Income
• IRS Publication 535: Business Expenses
• Employee Agreement for University-Owned Cell Phone

Education Tax Credits:

• IRS Publication 929: Tax Rules for Children and Dependents
• IRS Publication 970: Tax Benefits for Education

General University Tax Compliance:

• FIN-047: Compliance with Federal, State and Local Tax Regulations
• IRS Publication 557: Tax-Exempt Status for Your Organization
• IRS Publication 5180: Tax Exempt & Government Agencies

Gift Acceptance:

• EXT-006: Solicitation and Acceptance of Gifts of Real Property and Life Insurance
• EXT-010: Employee Charitable Contributions to the University
• IRS Publication 526: Charitable Contributions

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:

• FIN–012: Scholarship/Fellowship Payments to Foreign Nationals
• IRS Publication 519: U.S. Tax Guide for Aliens

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:

• VPFI-001: Tax-Exempt Debt Compliance
• FIN-029: Use of Buildings Financed with Tax-Exempt Debt
• Treasury Management Debt Policy
• IRS Publication 4079: Tax-Exempt Governmental Bonds
• IRS Publication 4077: Tax-Exempt Bonds for 501(c)(3) Charitable Organization

Unrelated Business Income:

IRS Publication 598: Tax on Unrelated Business Income of Exempt Organizations