Tax Compliance and Reporting

• How to make employee payments
• Fringe Benefit Tax Reporting (Relocation, Non-Overnight Meal, Educational Assistance, Accountable Plan Payments Made After 90 Days)

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

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

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

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.

Tuition Reporting (1098-T and 1098-E)

• Please refer to the UW System Administration web page at https://www.wisconsin.edu/financial-administration/special-topics/tax-issues-2/1098-t-and-1098-e-tax-reporting/ for information on how to gather, report, and submit tuition tax reporting (1098T) and student loan interest reporting (1098E) information to UW System Administration for reporting purposes.
• Please refer to the UW-Madison Bursar ‘s website for information regarding tax policy, and other information that students and parents need to know.

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.

IRS Forms, Instructions, and Publications webpage

IRS forms purpose and use

• W-9 (Request for Taxpayer Identification Number and Certification)
• W8-BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals))
• W-8BEN-E (Certificate of Entities Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities))
• 8233 (Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual)

• Direct Payment (DP)
• Payment to Individual Report (PIR)

Wisconsin Department of Revenue (DOR) Forms webpage

WI DOR Form WT-11   (Fillable PDF)

Note: WT-11 applies to all Entertainers who are Nonresidents of Wisconsin whether U.S. Persons or Nonresident Aliens (NRA).

 W-9 and Tax Exempt Documents for UW