Tax

Cornell Units frequently encounter federal, state, and local tax issues while conducting business activities. The Tax Compliance office provides guidance and training to units on these issues. The Tax Compliance office is also responsible for the following:

• Determining whether payments are taxable, reportable, and subject to withholding.
• Preparing Cornell's information returns (990s), income tax returns (990Ts), tax documents reporting U.S. income subject to withholding for foreign nationals (1042s), and sales tax returns.

Note: The Tax Compliance Office does not provide guidance or advice to individual tax payers.

Some sections of this site are under development. For easy access to services and information, see the quicklinks below.

• Foreign National Forms
• Form 990
• Gifts
• Independent Contractors
• Prizes and Awards
• Request for Taxpayer Identification Number
  
• Tax Reporting (W-2, 1042, 1098, 1099)
  
• University Payroll