Tax

Remote worker state income tax implications

Posted: October 16, 2020

This message applies to newly hired Cornell employees working outside New York State (NYS), as well as employees who continue working remotely from home outside NYS due to the ongoing COVID-19 pandemic, whether from home or in an office, temporarily or permanently, on a part-time or full-time bas

Cornell will not be implementing the employee FICA tax deferral

Posted: September 11, 2020

On August 8, 2020, the President of the United States issued a memorandum on deferring payroll tax obligations in light of the ongoing COVID-19 pandemic.

Remote Worker Checklist

For information on this form, see the Remote Worker Checklist page on the Payroll website.

Read more about Remote Worker Checklist

Foreign National Information System (FNIS)

For foreign nationals only: Complete to be able to receive payments from the university, excluding payments for travel reimbursement and honoraria.

See the Foreign National Questionnaire page for details and login information.

Read more about Foreign National Information System (FNIS)

IRS Withholding Calculator helps find the right amount of tax to withhold

Posted: July 1, 2019

A tool from the IRS helps you find the right amount of tax to withhold from your paycheck.

Gift Card/Certificate Reporting Form

For form instructions, see the Gift Card/Certificates page.

Read more about Gift Card/Certificate Reporting Form

New Tax Withholding Guidelines

Posted: January 4, 2018

The IRS is working to develop withholding guidance to implement the tax reform bill signed into law on December 22. We expect Workday to deliver the new guidance and tax tables as soon as they are made available by the IRS.

Employee Withholding and International Compliance

Permanent Establishment

In general, permanent establishment (PE) is defined as a fixed place of business through which the business of an enterprise is wholly or partly carried on. The phrase “fixed place of business” can be deceiving though, as it can include more than just physical spaces, such as offices or buildings. Some of the common ways a PE can occur in another country are discussed on this page.

Read more about Permanent Establishment

Pages for:

Tax