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					University of Illinois Operational Tax Responsibilities/Tax and Information Returns/Forms As of July 10, 2009
Frequency of Return Filed Annually Monthly Quarterly Responsible Unit Method of Filing Due Date

IRS: Form TD F 90-22.1
Tax Department Requests List of Acounts from OCMI Tax Department Requests Account Information from Departments

02/01/XX 03/15/XX 04/30/XX X Tax Manually 06/30/XX

Departments responds to detailed request from Tax Department
Report of Foreign Bank and Financial Accounts to US Dept of Treasury

Form W-2
Wage and Tax Statement Copy B, C, & 2 to Employee Electronic Copy to IRS X X PR PR PR Manually Electronically 01/31/XX 03/31/XX 03/31/XX

Extension of time to Furnish W-2 to Recipients
Form W-2c
Corrected Wage and Tax Statement Copy B, C, & 2 to Employee Electronic Copy to IRS ----- As Necessary -----

PR PR

Manually Electronically

As soon as error discovered As soon as error discovered

Form W-2G
Certain Gambling Winnings Copy B, C, & 2 to Winner File Copy A to IRS with Form 1096 X X UPAY UPAY Manually Electronically 01/31/XX 02/28/XX

Form W-3
Transmittal of Wage and Tax Statements Part of Electronically filed W-2 process X PR Electronically 03/31/XX

Form W-3c
Transmittal of Corrected Wage and Tax Statements Part of Electronically filed W-2c process ----- As Necessary ----PR Electronically As soon as error discovered

Form W-4
Employee's Withholding Allowance Certificate (Prepared by Employee, Not filed with IRS unless requested) ----- As Necessary ----PR - HR On request

Form W-5
Earned Income Credit Advanced Payment Certificate (Prepared by Employee, Not filed with IRS) ----- As Necessary ----PR maintains Not filed

Form W-7
Application for IRS Individual Taxpayer Identification Number (Prepared by Employee) ----- As Necessary ----PR Manually With return being filed

Form W-8BEN
Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Prepared by Employee, Not filed with IRS) ----- As Necessary ----PR Not filed

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

----- As Necessary -----

PR

Not filed

Form W-8EXP
Certificate of Foreign Government or other Foreign Organization for United States Tax Withholding ----- As Necessary ----PR Not filed

Form W-9
Request for Taxpayer Identification Number and Certification ----- As Requested ----Tax On request

Form W-9S
Request for Student's or Borrower's Taxpayer Identification Number and Certification ----- As Necessary ----USFSCO On request

Form 668-W(c)
Notice of Levy on Wages, Salary, and Other Income (Notice issued by IRS and request is to be conpleted by date specified) ----- Received Periodically ----PR On demand

Form 673
Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911 (Prepared by Employee) ----- As Necessary ----PR On request

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University of Illinois Operational Tax Responsibilities/Tax and Information Returns/Forms As of July 10, 2009
Frequency of Return Filed Annually Monthly Quarterly Responsible Unit UPAY Method of Filing Manually Due Date Last day of month following end of quarter 4/30, 7/31, 10/31, 1/31 Last day of month following end of quarter 4/30, 7/31, 10/31, 1/31

Form 720
Quarterly Federal Excise Tax Return (For Telecommunications Tax)

X

Form 941
Employer's Quarterly Federal Tax Return X

PR prepares Tax reviews prior to filing

File paper Pay EFTPS

Form 941-X
Adjusted Employer’s QUARTERLY Federal Tax Return or Claim for Refund ----- As Necessary ----PR prepares Tax reviews File Paper Pay EFTPS File at time next Form 941 due

Form 945
Annual Return of Withheld Federal Income Tax X UPAY Manually 01/31/XX

(Gambling Withholding and Back-up Withholding)

Form 990-T
Exempt Organization Business Income Tax Return X Tax Manually 11/15/XX

Review of Alumni Association's Form 990-T
Exempt Organization Business Income Tax Return X Tax If requested

Form 1042
Annual Withholding Tax Return for U.S. Source Income of Foreign Persons X PR Manually 03/15/XX

Form 1042-S
Foreign Person's U.S. Source Income Subject to Withholding Copy mailed to recipient Electronic Copy to IRS

X X

PR PR

Manually Electronically

03/15/XX 03/15/XX

Form 1042-T
Transmittal for Form 1042-S X PR Electronically 03/15/XX

Form 1096
Annual Summary and Transmittal of U.S. Information Returns Separate Form filed for each type of return attached Transmittal for manual filing of information returns (Includes: 1098-E, 1098-T, 1099-G, 1099-INT, 1099-MISC, W-2G)

X

UPAY

02/28/XX

Form 1098-E
Student Loan Interest Statement Copy mailed to recipient Electronic Copy to IRS X X

USFSCO - ACS Manually Electronically USFSCO - ACS X X Manually Electronically 01/31/XX 03/31/XX 01/31/XX 03/31/XX

Form 1098-T
Tuition Statement Copy mailed to recipient Electronic Copy to IRS

Form 1099-G
Certain Government Payments Copy mailed to recipient File Copy A with IRS with Form 1096 X X UPAY UPAY Manually Manually 01/31/XX 02/28/XX

Form 1099-INT
Interest Income Copy mailed to recipient File Copy A with IRS with Form 1096 X X UPAY UPAY Manually Manually 01/31/XX 02/28/XX

Form 1099-MISC
Miscellaneous Income Copy mailed to recipient Electronic Copy to IRS X X UPAY UPAY Manually Electronically 01/31/XX 03/31/XX

CP2100 or B-Notice
Back-up Withholding Notice
Sent to payee when University notified by IRS of TIN/Name mismatch

----- Respond As Necessary -----

UPAY

Not Filed

Extension of Time to Furnish Statements to Recipients
An extension of time to furnish statements to recipients is available by letter (See page 11 of Instructions). PR Manual 01/31/XX

Form 2848
Power of Attorney and Declaration of Representative ----- As Necessary ----Tax Manual Next due by 1/1/2010

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University of Illinois Operational Tax Responsibilities/Tax and Information Returns/Forms As of July 10, 2009
Frequency of Return Filed Annually Monthly Quarterly Responsible Unit Method of Filing Due Date

Form 4804
Transmittal of Information Returns Reported Magnetically For Forms 1099 if filed magnetically by U of I. However, the
U of I does not currently file any returns magnetically.

----- As Necessary ----PR NA 03/31/XX

Form 5754
Statement by Person(s) Receiving Gambling Winnings (Prepared by Employee, Not filed with IRS) ----- As Necessary ----Tax Not filed

Form 6450
Questionnaire To Determine Exemption From Withholding (Form issued by IRS and is to be returned to IRS by date in request letter) Letter 2773 CG ----- As Necessary ----PR On Request

Form 8038-G
Information Return for Tax Exempt Governmental Obligations ----- As Necessary -----

PUR Outside Counsel Manually 15th Day of 2nd month after Bond/Lease issue date

Form 8038-GC
Information Return for Small Tax-Exempt Issue Gov't Bond Issues,

----- As Necessary -----

Leases, and Installment Sales

PUR Outside Counsel

Manually

15th Day of 2nd month after Bond/Lease issue date

Form 8038-R
Recovery of Overpayment Under Arbitrage Rebate Provisions ----- As Necessary ----Outside Counsel Manually When necessary When necessary

Form 8038-T
Arbitrage Rebate, Yield Reduction, and Penalty in Lieu of Arbitrage Rebate ----- As Necessary ----Outside Counsel Manually 60 days after last day of the five year arbitrage computation period

Form 8233
Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual

----- As Necessary -----

PR

When received

Form 8300
Report of Cash Payments of $10,000 Received in a Trade or Business

----- As Necessary ----X

Letter to recipient

USFSCO tracks Tax files

Manually

15th day after payment rec'd 01/31/XX

Form 8802
Application for United States Residency Certification (Form 6166) May be used by either an individual or the University to establish residency in the US and avoid double taxation in other countries ----- As Necessary ----Tax Manually 60-90 days before needed

Form 8809
Application for Extension of Time to File Information Returns (W-2/W-3, 1098 series, 1099 series, and W-2G) If returns are to be filed manually If returns are to be filed electronically (Form 1042-S filed manually or electronically)

X
(if necessary) (if necessary)

Tax Tax Tax

Manually Electronically Electronically

02/28/XX 03/31/XX 03/15/XX Must be filed by 06/30 of the 3rd year after the year for which the claim is being filed. For example, 06/30/08 for year ended 06/30/05.

Form 8849
Claim for Refund of Excise Taxes (for Fuel Tax) Claim for refund of fuel tax when paid as part of the purchase cost. May also be used to claim refund of alterntive fuel tax credit on CNG. ----- As Necessary ----FS - MP Manually

Form 8868
Application of Extension of Time to file an Exempt Organization Return (Form 990-T) See additional information on Federal Return Filing at ----- As Necessary ----Tax Manually 11/15/XX

IRS Publication 509, Tax Calendars IDOR: Form IL-941 Form IL-941-X
Illinois Quarterly Withholding Income Tax Return
and Amended Illinois Quarterly Withholding Income Tax Return

X

PR prepares Tax Reviews prior to filing

Manually

Last day of month following quarter 4/30, 7/31, 10/31, 12/31

----- As Necessary -----

Manually

As soon as error discovered

Form IL-990-T
Illinois Exempt Organization Income and Replacement Tax Return

X

Tax

Manually

11/15/XX

Form IL-5754
Statement by Person Receiving Gambling Winnings ----- As Necessary ----Tax Not filed

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University of Illinois Operational Tax Responsibilities/Tax and Information Returns/Forms As of July 10, 2009
Frequency of Return Filed Annually Monthly Quarterly (Prepared by Employee, Not filed with IDOR) Responsible Unit Method of Filing Due Date

Form IL-W-3
Illinois Withholding Annual Income Tax Return X

PR prepares Tax Reviews prior to filing

Manually

01/31/XX

Form IL-W-4
Employee's Illinois Withholding Allowance Certificate (Prepared by Employee, Not filed with IDOR) If requirements met for filing with IDOR ----- As Necessary ----PR - HR Not usually filed With next IL-941 if required

Form IL-W-4G
Gambling Withholding Exemption Certificate (Prepared by Employee, UI files with IDOR) ----- As Necessary ----Tax When requested

Form IL-W-5
Certificate of Residence in Illinois ----- As Necessary ----PR Not filed

Form IL-W-5-NR
Employee's Statement of Nonresidence in Illinois (Prepared by Employee, Not filed with IDOR) ----- As Necessary ----PR Not filed

Form RMH-1
Hotel Operators' Occupation Tax Return UIUC UAFR Manual Last day of next month

Form RT-2
Telecommunications Tax Return Urbana-Champaign campus area Chicago campus area Springfield campus area UIUC UIC UIS UPAY ACCC UAFR Manual Electronically Manual Last day of month following quarter 4/30, 7/31, 10/31, 12/31 01/31/XX

Form RT-2-M
Telecommunications Tax Schedule UIUC (only) UPAY Manual With RT-2

Form RT-10
Telecommunications Infrastructure Maintenance Fees Return (All campuses file via paper, but UIC and UIUC make EFT payments and UIS pays by check) UIC UIS UIUC UAFR UAFR UAFR Manual Manual Manual 30 days after each month 15th day of month following quarter 4/15, 7/15, 10/15, 12/15

Form ST-1 (Available by distribution only)
Sales and Use Tax Return ALL UAFR Manual 20th day of following month

Form ST-2 (Available by distribution only)
Multiple Site Form for ST-1 UIC/UIUC UAFR Manual With ST-1

Form ST-4
Metropolitan Pier and Exposition Authority Food and Beverage Tax Return UIC UAFR Manual 20th day of following month

Form ST-7
Multiple Site Form (for ST-4) (No longer filed by UIC) UIC N/A N/A

Form ST-14 (Available by distribution only)
Chicago Soft Drink Tax Return UIC UAFR Manual 20th day of following month

Form IL-5754
Statement by Person Receiving Gambling Winnings Prepared by recipient, not filed with IDOR Tax Not filed

Municipal: Form 7501
City of Chicago Telecommunications Tax Return IDOR Form RT-2 Municipal Telecommunications Tax Urbana-Champaign campus area Chicago campus area Springfield campus area UIC UAFR Manual Last day of following month

UIUC UIC UIS

UPAY ACCC UAFR

Manual Electronically Manual

Last day of month following quarter 4/30, 7/31, 10/31, 12/31 01/31/XX

Form 7525
City of Chicago Restaurant and Other Places for Eating Tax Return
(UIC only; however, University is no longer required to collect or file)

UIC

N/A

N/A

Other States: Sales and Use Tax Returns for the following states:

Page 4 of 6

University of Illinois Operational Tax Responsibilities/Tax and Information Returns/Forms As of July 10, 2009
Frequency of Return Filed Annually Monthly Quarterly Responsible Unit UAFR Method of Filing Manual Due Date Last day of following month

Indiana Sales and Use Tax Voucher (Form ST-103) File Distributed Return Maryland Sales Taxes Return File Distributed Return Combined Return for Michigan Taxes (Form 165)
UAFR & PR each make monthly deposits via EFT UAFR provides Sales Tax data to PR for filing.

X

----- As Necessary -----

UAFR

Manual

20th day after assigned period

X

PR

Manual

20th day of following month

e-file Minnesota Ohio Sales Tax Electronic Filing

X
Semi-annually

UAFR UAFR

Electronic Electronic

02/05/XX 23rd of month following period 20th day of 2nd month after assigned period 20th day after assigned period

Pennsylvania Sales Tax Electronic Form (PA-3) Texas Sales Tax Return (Form 01-114) File Distributed Return Wisconsin Sales Tax Return (Form ST-12) Payroll Withholding for the following states: Iowa withholding must file online Monthly deposits first two months of quarter Quarterly return with deposit Annual Return (VSP)
CA Quarterly Wage and Withholding Report (Form DE-6)

Semi-annually

UAFR UAFR

Electronic Manual

X

X

UAFR

Manual

Last day of following month

X X X X X ----- As Necessary --------- As Necessary -----

PR PR PR PR PR HR PR

Electronically Electronically Electronically Manually Manually Electronically Electronically

15th of following month 15th of following month 2/28/XX Last day of month after quarter January 31, XX Within 20 days of start to work day Next business day

CA Annual Reconciliation Statement (Form DE-7) Report of New Employee(s) (Form DE-34) California Deposits Kentucky Withholding Booklet (Form K-1 & K-3)
Monthly Return Form K-1 Quarterly Return Form K-1E Annual Return Form K-3 Annual Wage & Tax Statement Form K-2

X X X X

PR PR PR PR

Manually Manually Manually Electronically

15th of month for first 11 mo Last day of month after quarter January 31,XX January 31,XX

Combined Return for Michigan Taxes (Form 165) Monthly deposits of Withholding Tax Return Filed for both Withholding and Sales Tax (UAFR provides Sales Tax information to PR) W-2's Filed with Annual Return
Virginia Annual Summary of Tax Withheld (Form VA-6)

X X X X X X

PR PR PR PR PR PR

By Phone Manually Manually Electronically Electronically Manually

By 20th day of following month 2/28/XX 2/28/XX 2/28/XX End of Following Month 2/28/XX
1st -15th; Due last day of month

Monthly Deposits W-2's Filed at time of Withholding Reconciliation Wisconsin withholding Form WT-6 and WT-7 Form WT-6 Form WT-7 W-2's Filed with WT-7 Other: Form I-9
Employment Eligibility Verification Not filed with IRS or USCIS. Retain in file.

Semi-monthly X X

PR PR PR

Electronically Electronically Electronically

16th - 31st; Due 15th of next month

January 31,XX January 31,XX

----- As Necessary -----

Maintained by each Department X

Form not filed

IDES Form UI-3/40
Employer's Contribution and Wage Report University has elected not to pay the "tax", University reimburses the state for the benefits

Form not filed

TTB F 5630.5
Special Tax "Renewal" Registration and Return (Filed with Alcohol and Tobacco Tax And Trade Bureau) X Tax Manually

Effective 7-1-2008 the form is only required to register a change in address or location of use

Value added tax (VAT) Refunds
(Various Countries) ----- As Necessary -----

Tax

Other Operational Info:
Application for IDOR Exemption Renewal every five years Tax IDOR automatically renews

Page 5 of 6

University of Illinois Operational Tax Responsibilities/Tax and Information Returns/Forms As of July 10, 2009
Frequency of Return Filed Annually Monthly Quarterly (Next renewal date: January 2010) SSA - Change password so PIN does not expire (end of November./beginning of December) Review of Revenue Generating Agreements Check Lump-Sum files for IRS Form 1099 requirements on settlements X Tax 11/30/XX Responsible Unit Method of Filing Due Date

----- As Necessary -----

Tax Tax

X

01/15/XX

Legend:
ACCC - Academic Computing and Communications Center ACS - Affiliated Computer Services CP - VC Capital Programs EFTPS - Electronic Federal Tax Payment System

FIRE - Filing Information Returns Electronically (IRS)
HR - Human Resources IDES - Illinois Department of Employment Security IDOR - Illinois Department of Revenue PR - University Payroll PUR - Purchasing Plan/Op - Physical Planning and Operations REP - Real Estate Planning and Services USFSCO - University Student Financial Services and Cashier Operations Tax - University Tax UA - University Administration UAFR - University Accounting and Financial Reporting UIC - University of Illinois at Chicago Campus UIS - University of Illinois at Springfield Campus UIUC - University of Illinois at Urbana-Champaign Campus UPAY - University Payables

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