Tax Compliance and Reporting

Tax Compliance and Reporting 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

News

  • Homeland Security News

    The Homeland Security News is a listing of current news releases published by Homeland Security.

  • IRS Newsroom

    The IRS Newsroom is a listing of current news releases published by the IRS.

  • IRS Tax Tips

    Tax Tips offer easy-to-read information about a wide range of topics.

  • Wisconsin Department of Revenue (WI DOR) News

    The WI DOR News is a listing of current news released published by the Wisconsin Department of Revenue.

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

Nonresident Aliens (NRA)

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 (NRA) 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

Research participants

Policy

All Research Participant payments must follow and comply with UW-3005 Payments to Research Participants Policy.

Account Code

The account code for research participant payments is Account Code 2637 (Research Participants).

Employee research participants

Payments to employees for participating in Institutional Review Board (IRB) approved Research Subject Studies, can be paid either through (1) Payroll, (2) Payment to Individual Report (PIR), or (3) any payment method available for making payments to non-employees who participate in IRB approve Research Subject Studies. All policies and rules for participants of IRB approved research subject studies apply to both UW and non-UW employees.

Students

Tuition Reporting (1098-T and 1098-E)

Student organizations

View payment details related to 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.

Contact

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21 N.  Park Street
Madison, WI 53715

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

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(608) 262-0582