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Tax

Open Finance Classes for September 2022 through December 2022

Posted: June 30, 2022

The following finance classes are available from September 2022 through December 2022. Classes are open to anyone interested in learning more about Cornell's accounting and finance policies.

Open finance classes Jan. - June 2022, including Travel

Posted: December 7, 2021

The following finance classes are available from January 2022 through June 2022 and are open to any person interested in learning more about Cornell accounting/finance, payroll, and procurement policies.

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.

Employee Withholding and International Compliance

Related Content

  • Employee Tax Withholdings and Forms on the Payroll website.
  • Read more about 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

Double Taxation

Related Content

  • Totalization Agreements for Foreign Nationals
  • Payment FAQ for Foreign Nationals
  • Read more about Double Taxation

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Division of Financial Services

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Ithaca, NY 14850

Hours:  8:00 a.m. - 4:30 p.m., Monday - Friday

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