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In this section

  • Sales and Use Tax
    • Paying Sales Tax
    • Collecting Sales Tax
    • Sales Tax Exemption Certificates
  • Tax Forms
  • Cash Awards, Gift Cards and Certificates
  • Moving and Relocation

Tax Forms

Note: The IRS requires that the most current tax form be used. Once a tax form has been revised and updated, we can accept the older version six months after the date of the revision. After six months have passed, Cornell University can only accept the most current tax form.

Cornell's W-9

Form W-9: Cornell's Taxpayer Identification Number and Certification (PDF, 76 KB)
Use this form to provide certification of Cornell's taxpayer identification number.

Other Forms

Form W-8BEN, Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting
Use this form to obtain a nonresident alien individual's tax information. The most recent version of the form and instructions for the form are provided at the link above.

Form W-8BEN-E, Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting
Use this form to obtain a non-U.S. entity's tax information. The most recent version of the form and instructions for the form are provided at the link above.

Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding and Reporting
Use this form to obtain a non-U.S. foreign government or other foreign non-profit organization's tax information. The most recent version of the form and instructions for the form are provided at the link above.

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
Use this form for foreign persons, typically entities, who are the recipients of income that is effectively connected with the conduct of a trade or business that is held in the United States. An example given in the instructions of the form is a Foreign Bank with a U.S. branch, where the foreign bank is the ultimate recipient of the income with the activity conducted to earn the income takes place in the U.S. branch. The most recent version of the form and instructions for the form are provided at the link above.

Form W-8IMY, Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting
Use this form for individual’s or entities who are receiving a reportable amount or withholdable payment on behalf of another person or as a flow-through entity. The most recent version of the form and instructions for the form are provided at the link above.

Form 6166, Certification of U.S. Tax Residency
This form is a residency certificate issued by the IRS to certify Cornell University’s residency in the United States so that we may claim treaty benefits. If you need a copy of this certificate, please email us at tax@cornell.edu. In some countries, specific verbiage is used on the form that cannot be used in other countries. Please specify the country requesting this form so that we may provide the correct version.

Cornell University Tax Office

377 Pine Tree Road, East Hill Plaza
Ithaca, NY 14850

CONTACT US

Email:  tax@cornell.edu
Hours: 7:30 a.m. - 5:00 p.m., Monday - Friday
   

 


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