Tax

For more information on sales tax exemption, see Paying Sales Tax.

General Overview of Sales Tax on Cornell Purchases 

General Overview of Sales Tax Collection Requirements

The W-2 form reports employee salaries and wages, as well as other required information. Typically, individuals must attach W-2s to the individual tax return when it is filed.

Foreign nationals may also receive W-2s for salaries and wages, with one exception. He or she may also receive form 1042-S. Form 1042-S reports salary and wages exempt from taxation under a tax treaty, the W-2 form will report the taxable salary and wages.

Get more information on your W-2 Form

Form 1099-MISC reports the following non-employee payments to the IRS:

• Prizes
• Awards
• Fees for services
• Royalties

See the IRS Forms and Publications for more information. If you have questions regarding the 1099-MISC form you received, or if you did not receive one when you believe your should have, email us at tax@cornell.edu.

Starting with the calendar year 2018, Form 1098-T reports payments made for tuition and related expenses versus the amounts billed for tuition and related expenses. The 1098-T also reports financial aid awarded to students enrolled in courses at Cornell during the calendar year for which they receive academic credit.