Tax Compliance
The University is a tax-exempt organization under the provisions of Section 115(a) of the Internal Revenue Code and is exempt from federal income taxes on related income. However, many other sections of the federal tax code do apply. The purpose of this site is to provide information to the campus community regarding procedures for identifying and reporting tax issues which may affect Eastern Washington University.
EWU Gift Card Prize Winner Form
Click for EWU Gift Card Prize Winner Form.
Click here to go to the Accounts Payable website for the EWU Cash Award & Gift Card Procedure.
Foreign National Honorarium Procedure
This section contains Foreign National Honorarium Procedure, Academic Activities, W-7, Form 8233, IRS Publication 515, IRS International Taxpayers, IRS Tax Treaties
International Student Tax Compliance
International students wishing to learn more about tax compliance and filings may find what they need in this handout.
Sales Tax Exemption for Machinery and Equipment Used in Research and Development
Machinery and equipment purchased by Eastern Washington University that is primarily used in research may qualify for a sales tax exemption.
Review the Procedure for more information and use the Form to request an exemption.
Taxable Payments
This section contains information on Eastern Washington University payments to employees, students, faculty, and unaffiliated persons or organizations and the tax reporting requirements for these payments.
Unrelated Business Income
This section contains Unrelated Business Income, UBIT Procedures, Guidelines, Presentation, Bookstore Survey.
Wage Payments to Non-Traditional Employees
This section contains information for Wage Payments to Non-Traditional Employees and Intake Questionnaire (Form X)
W-9, W-8BEN, and W-8BEN-E Reporting Requirements
The University requires US residents to provide a completed W-9 form to collect needed information for tax reporting. Non-US residents for tax purposes should complete either form W-8BEN or W-8BEN-E. See the W-9 Procedure for more information.
Tax Contacts
Payroll Office
- IRS Form W-2 Wages and Tax Statement (includes taxable travel-related per diem)
- IRS Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans
- Wage payments to non-traditional employees
- IRS Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- Lump Sum Relocation Assistance Authorization Form
Tax Compliance
- Honoraria payments to a foreign national
- IRS Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
- IRS Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)
- IRS Form 990-T, Exempt Organization Business Income Tax Return
- Questions about sales and use tax
General Accounting Office
- Unclaimed Property Reporting
Accounts Payable Office
- IRS Form W-9, Request for Taxpayer Identification Number (TIN) and Certification
- IRS Forms 1099 (MISC & NEC)
Unrelated Business Income
This section contains Unrelated Business Income Procedures and Surveys
Contact: Carl Ingram 509.359.6922, cingram1@ewu.edu
Unrelated Business Income is defined as gross income derived by an exempt organization from:
(a) an unrelated trade or business
- Includes any activity which is carried on for the production of income from the sale of goods or from the performance of services
- Profit motive, at some point, the activity must produce a profit to be considered a trade or business
(b) that is regularly carried on
- Once a year can be considered regularly carried on, if the intent is to have the same revenue generating event every year (or every two years)
- Duration of the event, focus on the time span or the time it takes to prepare the activity conducted by the university(c) that is not substantially related to the organization’s exempt purposes
(c) that is not substantially related to the organization’s exempt purposes
- Related to the exercise or performance by such organization of its educational exemption – Related to you as per your mission
- Facts and circumstances determination
Resources
To inform University departments of the procedures to identify unrelated business activities.
This section defines unrelated business income and lists the particular statutory exclusions.
PowerPoint Presentation on Unrelated Business Income.
In general, bookstore operations are related activities and not subject to UBIT. The IRS will typically fragment sales into three major categories.
Foreign National Honorarium Procedure
This section contains Foreign National Honorarium Procedures and Related Forms
Contact: Carl Ingram 509.359.6922, cingram1@ewu.edu
United States statutes restrict types of employment allowed for foreign nationals.
Inviting and Paying an Honorarium to a Foreign National for Academic Activities.
Application for IRS Individual Taxpayer Identification Number.
Exemption from Withholding on Compensation for Independent Personal Services of a Nonresident Alien Individual.
Other helpful links to IRS requirements related to foreign national payments
Wage Payments to Non-Traditional Employees
Wage Payments to Non-Traditional Employees
With the expansion of online instruction, as well as a spread to global markets, the new era of Higher Education provides an opportunity for Eastern Washington University (EWU) to be innovative and flexible in the hiring of professionals to teach our expanding student demographic. It also provides opportunity for EWU to allow traditional employees the ability to perform their duties from various locations outside of Washington State, which has added complexity to the way employees are taxed. This complexity requires collection of additional information to properly determine tax liabilities and reporting requirements on a federal level, as well as abroad.
When non-traditional employees are hired to work for EWU, the employee and hiring department must complete an intake questionnaire so that EWU can determine its obligations in the revelant state or country.
Mailing Address:
319 Showalter Hall
Cheney, WA 99004-2445 Office Hours: 8AM – 5PM Monday – Friday
