{"id":36191,"date":"2024-05-16T16:07:00","date_gmt":"2024-05-16T23:07:00","guid":{"rendered":"https:\/\/test-inside.ewu.edu\/financialservices\/?page_id=36191"},"modified":"2025-06-03T08:04:43","modified_gmt":"2025-06-03T15:04:43","slug":"tax-compliance","status":"publish","type":"page","link":"https:\/\/test-inside.ewu.edu\/financialservices\/tax-compliance\/","title":{"rendered":"Tax Compliance"},"content":{"rendered":"
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Tax Compliance<\/h1>\n\n<\/div><\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n
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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.<\/strong><\/p>\n\n<\/div>\n\n

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EWU Gift Card Prize Winner Form<\/strong><\/a><\/p>\n\n\n\n

Click for EWU Gift Card Prize Winner Form<\/a>.<\/p>\n\n\n\n

Click here to go to the Accounts Payable<\/a> website for the EWU Cash Award & Gift Card Procedure.<\/p>\n\n<\/div><\/div>\n\n

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Foreign National Honorarium Procedure<\/strong><\/a><\/p>\n\n\n\n

This section contains Foreign National Honorarium Procedure, Academic Activities, W-7, Form 8233, IRS Publication 515, IRS International Taxpayers, IRS Tax Treaties<\/p>\n\n<\/div><\/div>\n\n

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International Student Tax Compliance<\/strong><\/a><\/p>\n\n\n\n

International students wishing to learn more about tax compliance and filings may find what they need in this handout<\/a>. <\/p>\n\n<\/div><\/div>\n\n

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Relocation Assistance Form<\/strong><\/a><\/p>\n\n\n\n

Click for Lump Sum Relocation Assistance Authorization Form<\/a>.<\/p>\n\n<\/div><\/div>\n\n

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Sales Tax Exemption for Machinery and Equipment Used in Research and Development<\/strong><\/a><\/p>\n\n\n\n

Machinery and equipment purchased by Eastern Washington University that is primarily used in research may qualify for a sales tax exemption.
Review the Procedure<\/a> for more information and use the Form<\/a> to request an exemption. <\/p>\n\n<\/div><\/div>\n\n

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Statements for Services Performed Outside the United States<\/strong><\/p>\n\n\n\n

Individuals<\/a> and entities<\/a> that perform services for the University outside of the United States may use these forms to certify their status as not subject to U.S. income tax. <\/p>\n\n<\/div><\/div>\n\n

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Taxable Payments<\/strong><\/a><\/p>\n\n\n\n

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.<\/p>\n\n<\/div><\/div>\n\n

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Unrelated Business Income<\/strong><\/a><\/p>\n\n\n\n

This section contains Unrelated Business Income, UBIT Procedures, Guidelines, Presentation, Bookstore Survey.<\/p>\n\n<\/div><\/div>\n\n

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Wage Payments to Non-Traditional Employees<\/strong><\/a><\/p>\n\n\n\n

This section contains information for Wage Payments to Non-Traditional Employees and Intake Questionnaire (Form X)<\/p>\n\n<\/div><\/div>\n\n

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W-9, W-8BEN, and W-8BEN-E Reporting Requirements<\/a><\/strong><\/p>\n\n\n\n

The University requires US residents to provide a completed W-9 form<\/a> to collect needed information for tax reporting.  Non-US residents for tax purposes should complete either form W-8BEN<\/a> or W-8BEN-E<\/a>.  See the W-9 Procedure<\/a> for more information.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n\n

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Tax Contacts<\/h2>\n\n\n\n
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Payroll Office<\/strong><\/a><\/h2>\n\n\n\n