Taxation and Related Issues
Washburn University, its faculty and staff, its students, and certain of its visitors are subject to various local, state and federal tax laws and requirements. The purpose of the Washburn University Tax Handbook ("WUTH") is to provide initial guidance and reference material for common tax issues. Any topics not covered in the WUTH, or which require additional research or explanation, should be referred to the Finance Office for review. Additional guidance with regard to tax treatment of payments to foreign nationals is found at the Payments to Foreign Citizens page.
*** DISCLAIMER ***
This handbook is intended solely for the purpose of providing initial guidance and information to University faculty, staff and students. The University cannot provide, and is not providing, tax advice to any individual through the handbook. Individuals should consult with a professional tax advisor for specific guidance relating to their particular tax situation.
All University faculty and staff should be aware that if they provide tax advice to, or prepare tax returns for, students, they may be exposing themselves to potential tax liability. Under certain circumstances, providing tax assistance to a student can result in faculty/staff being legally considered a "tax return preparer". This could place all parties (the University, the student, and the faculty/staff) at risk, especially if erroneous advice is given. The adverse consequences could extend as far as affecting the ability of an international student, lecturer, or faculty/staff to enter, remain in, and/or leave the United States.
If there is any question about whether or not communication with a student on tax matters constitutes "tax advice", consult with the Director of Finance before communicating with the student.
The WUTH is presented here in HTML format. Click on the links below to go to a specific section of the handbook. A printable version of the handbook in PDF format will be forthcoming in the future. Significant portions of the WUTH are adapted from The Texas A&M University System Tax Manual, the nonresident alien tax websites of Towson University, Cornell University, and The University of Missouri, and information provided by Arctic International LLC.
Washburn University Tax Handbook
Table of Contents
100 Introduction 200 Employee or Independent Contractor 300 Honoraria 400 Employee Fringe Benefits 500 Expense Reimbursements 600 Private Benefit Activity 700 Other Compensation 800 Scholarships and Fellowships 900 Student FICA Exemption 1000 Foreign Nationals 1100 Tax Exempt Status 1200 Unrelated Business Income Tax 1300 Information Reporting 1400 Other IRS Reporting 1500 Sales Tax