Tax

The matrix below identifies the forms Cornell required to process payments to various categories of foreign visitors.

Note: Reimbursed business expenses paid to foreign nationals do not have unique requirements.

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The matrix below provides guidance on whether Cornell can make a payment to a foreign visitor. Immigration law restricts these types of payments.

Note: If a payment is allowed under the conditions listed below, please see Forms Required for Payments for further instructions.

Article: Social Security and Self-Employment Tax Liability of Foreign Nationals

This article was written by an Issue Specialist, IRS Foreign Payments Branch, Washington, D.C.

Cornell offers four education assistance programs to eligible employees, and one tuition assistance program to the children of eligible employees:

Reason for the request of your taxpayer identification number:

The Internal Revenue Service (IRS) requires Cornell University to annually contact students for whom it does not have a taxpayer identification number on file, i.e., a U.S. social security number (SSN) or U.S. individual taxpayer identification number (ITIN) and ask the individual to report it to the university.

There are two tax credits available to offset the costs of higher education by reducing the amount of your income tax:

The Federal Insurance Contributions Act (FICA) has two components:

It is important for fellowship/scholarship recipients to be aware of the tax implications of money received. In addition, a foreign national student may have a tax treaty agreement between his/her home/citizenship country and the U.S. that supersedes U.S. tax laws (see Payments Allowed by Visa Type).

Fellowships/scholarships are generally tax-free under the following circumstances:

In accordance with Internal Revenue Service (IRS) regulations, Cornell University, which is considered an exempt 501 (c)(3) organization, files the 990 and the 990-T tax returns each year. The 990 form is a public informational document used to describe an exempt business's missions, accomplishments, and to report revenue and expenses. The 990-T form is used to report business income that falls outside of the university's mission, and may therefore be taxable.

The Tax Office's primary purpose is to provide the professional support necessary to keep Cornell University as a whole in compliance with tax laws by which it is directly impacted. This compliance starts with the everyday processes and transactions that occur at the department level. This section is designed as a helpful resource for departments to utilize to answer questions, provide guidance, or connect them with the best resource within the university to answer their concerns.