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[ Tax and International Operations ]

Comptroller's Home -> Tax and International Operations

The Tax and International Operations group is responsible for ensuring compliance with federal, state and local taxes as well as payroll tax, including those applicable to Foreign Nationals. Additionally, it is responsible for unclaimed property reporting. The Tax and International Operations group also has oversight responsibility for ensuring the University’s global activities are in compliance with domestic and foreign tax, accounting and financial reporting requirements.

Corporate Tax

Manage federal, state and local tax corporate compliance, includes filing of: federal excise tax, unrelated business income tax, sales & use tax, gross premiums tax, amusement tax, etc.

Provides an overview of tax analysis for various tax topics - Tax Research Topics

Payroll Tax

Foreign Nationals

International Operations

Unclaimed Property


Tax and International Customer Helpdesk

Tax and International Operations is excited to announce that we have rolled out ‘Footprints – Tax Help Desk, a new customer service helpdesk to facilitate and improve communications between our office and the University community.

Advantages of the new Tax Helpdesk include:

  • Online submission of helpdesk requests
  • Dropdown selection of categories, topics and subtopics to facilitate routing of your inquiry to the appropriate tax expert
  • Faster response time
  • Email updates on the status of your inquiry

For helpdesk assistance, please use this link for the online Submission Form: https://www.finance.upenn.edu:44301/apps/TaxHelpDesk/

To complete the online submission form, simply enter in the appropriate boxes your name, email address or phone number and the subject of the inquiry. From the drop down boxes, select the category, topic and, where applicable, subtopic related to your inquiry. You can also provide a more detailed description of your inquiry in the Detailed Description box. Personal information such as Social Security Numbers should not be entered in the Detailed Description or Subject boxes. Enter the text provided in the authentication box into the “Type the text” field to authenticate and then click the Submit button to send your inquiry to the Tax Department.

For security of personal information, the online submission form will not permit attachments of any kind. If confidential information is required to be sent, please forward this information via Penn's Secure Share to the tax expert assigned to your inquiry and include the Issue number in the subject line.

Information for Tax Forms

The tax season is approaching again. Here’s some information regarding tax documents you may receive and how they could be obtained. Please note: University of Pennsylvania employees are not authorized to provide personal tax advice. If you need assistance completing your taxes, you should consult with a qualified tax specialist or the IRS.

W-2 Information

University of Pennsylvania is required by the Internal Revenue Service (IRS) to furnish all employees with a Form W-2 (Wage and Tax Statement) to report the employee's compensation and tax withholding amounts for the calendar year, on or before January 31st of the following year.

Penn employees may choose to access their W-2 statement electronically through ADP (preferred) or to receive a paper copy mailed to their home address on file. For instructions for to opt in or out, please the Tax and International webpage at http://www.finance.upenn.edu/comptroller/Tax_International_Operations/Payroll_Tax/W-2_Services.shtml

1042-S Information

Form 1042-S is created for anyone considered a nonresident alien for US tax purposes who received payments from Penn for fellowship/scholarship, independent contracted services, or royalties as well as anyone with a benefit under a tax treaty with their resident country.

Form 1042-S are sent to the local address for any active employees or students and to the foreign address for anyone who has since left the University on or before March 15th of the following year. Form 1042-S are available online for individuals. Please contact the Tax Helpdesk for information.

Note: You may receive a W-2, 1042-S, and/or a Reportable Fellowship Letter reporting income or taxes withheld for the 2016 calendar year. If you receive one or more of these forms, you will need them to prepare your tax returns. Do not throw them away.

Tax and International Operations can only provide information related to general tax questions. For assistance with the information reported on forms W-2, 1042-S, and Non-service Fellowship letter, please contact the Tax Helpdesk at https://www.finance.upenn.edu:44301/apps/TaxHelpDesk/ or 215-898-6291.

1099-MISC Information

The Form 1099-MISC is used to report payments made to a person or business that is not being paid as an employee of Penn. These payments are called “non-employee compensation”. Form 1099-MISC is required when total payments for the year exceed $600. The Form is provided by the University to the IRS and to the person or business that received payment. It will be mailed to recipients by January 31st of the following year.

Typically the 1099-MISC Forms are issued for the following type of payments when the annual total exceeds $600:

  • Prizes and Gifts
  • Awards – Honoraria
  • Independent Contractors
  • Consultants
  • Subcontractors
  • Non employees
  • Human Subjects
  • Partnerships
  • LLCs
  • Law Firms
  • Payments for Rents & Royalties

For information and general questions, please contact Accounts Payable at DoFAPSupp@pobox.upenn.edu or 215-898-2626.

1095-C Information

As part of the Affordable Care Act, employers must provide employees eligible for health care coverage with the 1095-C form – an annual statement describing the insurance available to them. This year, benefits-eligible Penn employees will receive a 1095-C form in late January by mail. Your form will also be available online on January 31, 2017 in the My Pay section of the secure U@Penn portal at www.upenn.edu/u@penn Select “My 1095-C form” to access yours. If you receive a Form 1095-C from Penn, be sure to keep it for your records. You don't need the Form 1095-C to file your taxes. Like last year, you'll need to indicate on your tax return if you had qualifying health coverage.

If you have specific questions about the Form 1095-C, please call the Equifax Call center at 1-855-823-3728. Employer Name or Code is 10476. For general questions about the Form 1095-C, visit the IRS website at www.IRS.gov or consult your tax advisor.

1098-T Information

IRS Form 1098-T assists the student/family in determining if they qualify for certain education related tax credits. The IRS requires educational institutions to file Form 1098-T for each enrolled student who has incurred qualified tuition and related expenses during calendar year 2016. A copy is provided to the student.

Students who are U.S. citizens and permanent residents and have incurred qualified tuition and related expenses during calendar year 2016 will receive a Form 1098-T. Access your 1098-T online through Penn’s partner, ACS Tax Credit Reporting Services (TCRS). Log onto the TCRS website after January 22, 2017 at www.1098-T.com and select Access Your Record. You will need to provide your U.S. social security number.

For more information, please visit Penn SRFS webpage at http://www.sfs.upenn.edu/special-polices/policies-education-tax-information.htm. Also the IRS publication 970 – Tax Benefit for Education.

2014 1042-S Withholding Credit Denial

Please use this link web address below as a hyperlink for 2014 1042-S Withholding Credit Denial

http://global.upenn.edu/isss/news/2016/02/29/2014-1042-s-withholding-credit-denial

Need to contact Tax and International Operations?

Visit the Tax and International Operations Helpdesk at: https://www.finance.upenn.edu:44301/apps/TaxHelpDesk/ or Tax and International Operations directory.

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