The Employee vs. Independent Contractor Policy is under significant revision. Refer to the Employee vs. Independent Contractor policy/procedure training slide deck (PDF) for information on the new determination process.
Tax administration support for staff, faculty, & students in navigating tax laws (VT sales & use tax, unrelated business income tax, payments to foreign nationals & corporations, etc) is provided by the Payroll & Tax Services team within University Financial Services (UFS). We also administer all of the University's required federal, state, & local tax filings.
2018 Tax Law and Job Cuts Act
Effective January 1, 2018, the Tax Law and Job Cuts Act has the following impact on individuals, departments, and the University:
Foreign nationals/nonresident aliens
We provide guidance in hiring foreign nationals for employment or as independent contractors or honorarium recipients, providing a scholarship/fellowship/award, or making a payment to foreign corporations performing services in the U.S. For more information, see the (NEW) Paying a Foreign National flowchart (PDF), email email@example.com or read the Payments to Foreign Nationals and Entities Policy (PDF).
Unrelated Business Income Tax (UBIT)
UVM is exempt from federal income taxation as a 501(c)(3) tax-exempt organization; however, the university is required to pay federal income tax on net income from activities that are unrelated to the three key components of the tax-exempt mission of the university: teaching, research, and public service. Unrelated Business Income Tax (UBIT) is the federal income tax imposed on the Unrelated Business Income (UBI) generated by tax-exempt organizations. Read more about UBIT . . .
Policies & UOPs
- Form W-9 signed (PDF)
- Business or Tourist Visitor Attestation Form (PDF)
- Employee vs. Independent Contractor Status Determination Form
- IRS Form W-8BEN, Certificate of Foreign Status (for individuals) (PDF)
- IRS Form W-8BEN-E, Certificate of Entities status of Beneficial Owner (for entities) (PDF)
- Instructions to Form W-8BEN-E (PDF)
- International Information Form (PDF)
- UVM Vermont Sales Tax Exemption Form (PDF)