Tax Compliance and Reporting

Tax Compliance and Reporting, within the Division of Business Services, contributes to the University’s overall success by advancing compliance with the Federal and State tax laws throughout the University community.


The University of Wisconsin System will report taxable payments to the IRS, Wisconsin Department of Revenue, and the individual receiving the payment and withhold federal or state income taxes from payments as required by Federal and State laws. The University of Wisconsin will require social security numbers or Individual Taxpayer Identification Numbers (ITINs) for non-resident aliens as required by Federal law.

In general, payments to an individual may be considered taxable income, subject to federal and/or state tax. The purpose of this policy is to discuss which types of non-salary income are taxable and which tax forms are used to report that income to the federal and state government and the individual.

Learn more about Tax Compliance and Reporting

Common Tax Groups

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Employees

Non-Employees

To comply with IRS tax reporting requirements, the UW gathers the taxpayer’s name, home mailing address, and taxpayer identification numbers for all taxable payments made. At the end of each calendar year, the UW sends an IRS Form 1099-MISC to U.S. Residents or a Form 1042-S to Nonresident Aliens (NRA) as specified by IRS tax reporting requirements/regulations.

Learn more about Tax Reportable Payments

Non Resident Aliens

Homeland Security and the Internal Revenue Service (IRS) defines an Alien as any individual who is not a U.S. citizen or U.S. national.

Learn more about Nonresident Aliens and tax

Entertainers

A “nonresident entertainer” or “public speaker” may be required to file a surety bond or cash deposit for a performance in Wisconsin to guarantee payment of income, franchise, and sales and use taxes and any interest and penalties.

Learn more about Tax Information related to Entertainers

Students

Tuition Reporting (1098-T and 1098-E)

Student Organizations

Student Payment Guide Tool

  • All payments to students must follow the guidelines/tool provided at Payments to Students.  These guidelines/tool provide assistance to users in determining the intent of a payment made to a student and the proper payment mechanism to use to make the payment to a student.  It also provides guidelines for correct payment procedures to ensure compliance with all applicable federal, state, and UW rules and regulations.

Forms

Contact

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21 North Park Street
5th Floor, Room 5352
Madison, WI 53715

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Jose A. Carus, Jr.
Tax Compliance Manager
Email: jose.carus@wisc.edu

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Phone: 608-262-0582