Sales Tax Exempt Forms
Please log into MySlice for information regarding state sales tax exemption. Listed under “Employee Resources,” “Travel and Entertainment,” please select “State Sales Tax Exemption Form” to view tax exemption certificates and/or letters that further detail our tax status in each state.
Syracuse University prepares and files returns with the appropriate governmental agencies:
Form 990 (Return of Organization Exempt from Income Tax)
Form 990-T (Exempt Organization Business Income Tax Return)
NYS Form CT-13 (Unrelated Business Income Tax Return)
Form W-2: Syracuse University is responsible for reporting to Federal and State agencies all employee taxable wages, and the associated taxes paid. At the end of each tax year (January 1, YYYY through December 31, YYYY), Syracuse University compiles and distributes a W-2 statement for each employee. The information on the W-2 statement is used by employees to file their individual Federal and State income tax returns. W-2’s can be accessed on MySlice.
Form 1098-T: Syracuse University sends the IRS Form 1098-T “Tuition Payment Statement” to you by February 1, along with an informational letter containing additional information about the current tax legislation. In addition, we provide you a detailed statement of your past year’s transactions to help you determine your eligibility for education tax credits. We are only reporting to the IRS your total allowable educational expense as determined per their guidelines, as well as University administered scholarships and grants.
Form W-4 [PDF]: The Employee’s Withholding Allowance Certificate is a federal form that updates an individual’s federal tax information, which allows Payroll to calculate the correct amount of federal tax to be withheld. If this form is not completed, the default Federal status will be single with 0 allowances. Income tax is withheld from wages based on marital status and the number of allowances claimed. An additional specified dollar amount can also be withheld. Tax information can be updated anytime an individual’s tax situation changes. Whether an individual’s entitled to claim a certain number of allowances or exemptions from withholding is subject to review by the Internal Revenue Service (IRS). Syracuse University may be required to send a copy of the W-4 form to the IRS upon their request.
NY IT-2104 [PDF]: This is an Employee’s Withholding Allowance Form for New York State which updates an individual’s state tax information, which allows Payroll to calculate the correct amount of state tax to be withheld. The default NY State status will be single with 0 allowances. Income tax is withheld from wages based on marital status and the number of allowances claimed. An additional specified dollar amount can also be withheld. Tax information should be updated anytime an individuals tax situation changes. Whether an individual is entitled to claim a certain number of allowances or exemptions from withholding is subject to review by New York State. Syracuse University may be required to send a copy of the NY IT-2104 to New York State upon their request.
Form W-9 [PDF]: The W-9 Form is used to request for a taxpayer’s identification number and certification.
Form W-8 BEN [PDF]: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. As per IRS, foreign persons are subject to U.S. tax at a 30% rate on income they receive from U.S. sources that consists of interest, dividends, rents, royalties, premiums, annuities, compensation for/in expectation of services performed, substitute payments in a securities lending transaction and other fixed/determinable annual/periodical gains, profits and/or income. If a non-US person (whether an individual or a foreign entity) will receive any of these certain types of income, he/she must provide the Form W-8 BEN directly to the payer (the University) of the income (do not submit the Form to the IRS) to establish that he/she is not a US person and to claim that he is the beneficial owner of the income. It must be signed and dated by the beneficial owner of the income, or, by an authorized representative as evidenced by a duly completed Power of Attorney (The IRS Form 2848, Power of Attorney, may be used for this purpose).
The purpose of the W-8 BEN Form is to establish that someone is a foreign person (certificate of foreign status and it is used at audit time to support a 30% tax rate), claim that an NRA (non- resident alien) is the beneficial owner of the income for which Form W-8 BEN is being provided, and claim a reduced rate of, or exemption from withholding as a resident of a foreign country with which the United States has an income tax treaty. Generally, a Form W-8 BEN will remain in effect for purposes of establishing foreign status for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year, unless a change in circumstances makes any information on the form incorrect. The W-8 BEN should be used when the NRA is not eligible for treaty benefits for compensation income, to claim a treaty exemption when a foreign artist is paid royalties, and when the NRA is given a prize or award. W-8 BEN should not be used to claim exemption from withholding on personal services performed in the United States or to receive a non-qualified scholarship when not granted treaty benefits, the form is not technically required.
Form 8233 [PDF]: Exemption from withholding on compensation for independent (and certain dependent) personal services of a non-resident alien individual.