Common Tax Forms @ Cornell University
Employee Forms
W-2 Cornell is required to file this form with IRS and Individual
o Wage and Tax Statement (calendar year basis)
o Issued by Cornell Payroll office, annually, on/before January 31 st
W-4
o Employee’s Withholding Allowance Certificate
o Must be filled out by employee to enable Cornell Payroll to properly withhold
federal income tax amounts from employee’s pay.
o Foreign Nationals – must file as “Single 1” and indicate “NRA” (except India)
I-9 (Department of Homeland Security form)
o Employment Eligibility Verification
o Filled out by employee, verified by Cornell
Student Forms
1098-T Cornell is required to file this form with IRS and Individual
o Tuition Billings and Scholarship/Grants awarded
o Issued by Cornell Bursar Office (Sallie Mae), annually, on/before January 31st
o Basis of eligibility for Educational Tax Credits (Hope & Lifetime Learning)
1098-E Cornell is required to file this form with IRS and Individual
o Student Loan Interest Statement
o Issued by Cornell Bursar Office, annually on/before January 31st.
Foreign National Forms
I-94
o Arrival / Departure Record (shows type of visa and length of stay)
o Submitted by Foreign National upon arrival in US.
I-20 Immigration documentation (visa) for F-1 students
DS-2019 Immigration documentation (visa) for J-1 Exchange Visitors
1042-S Cornell is required to file this form with IRS and Individual
o Foreign Person’s U.S. Source Income Subject to Withholding
o Issued by Cornell, annually, on or before March 15th
8233 Cornell is required to file this form with IRS and Individual
o Exemption from Withholding on Compensation for Independent Personal
Services of a Nonresident Alien Individual
o For Foreign National Treaty exemption: Employment
o Prepared by Cornell (payroll), must be signed by Foreign National.
W8-BEN
o Certificate of Foreign Status of Beneficial Owner for United States Tax
Withholding
o For Foreign National Treaty exemption: Scholarship/Fellowship and Royalty.
o Prepared by Cornell (payroll), must be signed by Foreign National.
W8-ECI
o Certificate of Foreign Person’s Claim that Income is Effectively Connected with
the Conduct of Trade of Business in the United States
o Prepared by Foreign Corporation, with US Taxpayer ID and “Connection with
US,” for exemption from w/h.
Organizational Forms
W-9
o Request for Taxpayer Identification Number and Certification
o Submitted by Cornell vendors
990 Cornell is required to file this form with IRS
o Return of Organization Exempt from Tax
o Public Document, prepared by Cornell
990-T Cornell is required to file this form with IRS
o Exempt Organization Business Income Tax Return (Unrelated Trade or
Business Income)
o Public Document, prepared by Cornell
Charitable Contribution Forms
8282 Cornell is required to file this form with IRS and Individual
o Donee Information Return
o Prepared by Cornell, on disposal of Non-cash Contribution (required for
dispositions w/in 3 years of acquisition).
8283
o Noncash Charitable Contributions, > $5,000
o Prepared by donor, attested by Cornell (AAD, Information Services).
Other Forms
Sales Tax ST- 119.1 (New York)
o Exempt Organization Exempt Purchase Certificate
o Enables Cornell to make purchases in NY exempt from tax, provided that
payment is made directly by Cornell University.
1099-Misc Cornell is required to file this form with IRS and Individual
o Miscellaneous Income – Rent, Royalty, Prizes, Awards, Dependent Services
o Prepared by Cornell, annually, issued on or before January 31 st.
8300 Cornell is required to file this form with IRS and Individual
o Report of Cash Payments over $10,000 Received in a Trade or business
(single transaction or related transactions).
o Does not include Charitable Contribution payments.
Information Resources
E-mail address uco-tax@cornell.edu
Web Info - http://www.payments.cornell.edu/For_Foreign_Nationals.cfm
NACUBO – Tax http://www.nacubo.org/x95.xml
Nonresident Alien Tax Issues http://www.nacubo.org/x1542.xml
Gen’l Tax Info for Non-Profits http://www.irs.gov/charities/index.html