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node-co-quick-reference-guide " about="/reference/general-accounting/tax-information" typeof="sioc:Item foaf:Document"> <span property="dc:title" content="Tax Information" class="rdf-meta element-hidden"></span> <footer class="article-meta"> </footer> <div class="content"> <div class="field field-type-text-with-summary field-name-body field-name-body"> <h2>Article Contents</h2> <nav class="co-htg-contents"> <ul> <li><a href="#employee">Employee Tax Forms</a></li> <li><a href="/how-to-guides/payroll/using-glacier-non-resident-alien-tax-compliance">Using GLACIER for Non-resident Alien Tax Compliance</a></li> <li><a href="#campus">Campus Tax Information</a></li> <li><a href="#foundation">UCSF Foundation Tax Information</a></li> <li><a href="#sales">Sales and Use Tax</a></li> <li><a href="#ubit">Unrelated Business Income Tax (UBIT)</a></li> <li><a href="#misc">Miscellaneous Income</a></li> <li><a href="#city">City & County</a></li> <li><a href="#contact">Who to Contact</a></li> </ul> </nav> <section class="co-section" id="employee"> <h2>Employee Tax Forms</h2> <h3>Form W-2</h3> <p>The W-2 form reports taxable income and corresponding withholdings for paychecks issued between January 1 and December 31 of each year.</p> <p><em>Example:</em></p> <ul> <li>For employees paid <strong>monthly</strong> during 2022, the paydays on the 2022 W-2 form include January 3, 2022 to December 1, 2022</li> <li>For employees paid <strong>biweekly</strong>, the paydays on the 2022 W-2 form include January 5, 2022 to December 21, 2022</li> </ul> <p>If a foreign visitor is eligible for a tax treaty, the W-2 may only show state reportable income and state withholding. The federal information will be listed on the 1042S (income code 18 or 19).</p> <p>For an explanation of the information on Form W-2, see the <a href="/reference/payroll/w-2-frequently-asked-questions">W-2 Frequently Asked Questions</a>.</p> <h4>Sign-up Online for Secure Download of Your W-2</h4> <p>To receive your Form W-2 electronically, sign up in <a href="https://ucpath.ucsf.edu" target="_blank">UCPath online</a>.</p> <h5>The benefits</h5> <ul> <li><strong><em>Quick and easy</em></strong> – You will be able to see your W-2 form up to two weeks earlier than employees who prefer to wait for their paper form. Start preparing your tax return sooner.</li> <li><strong><em>Convenient</em></strong> – Print your own W-2 forms for current and past years.</li> <li><strong><em>Safe</em></strong> – No risk of your W-2 getting lost, stolen or misdirected in the U.S. mail. AYSO is a secure website using the highest level of encryption commercially available to keep your information safe.</li> <li><strong><em>Environmentally friendly</em></strong> – Reduces the amount of paper used in printing.</li> <li><strong><em>Cost effective</em></strong> – Saves the university tens of thousands of dollars on postage, printing, and handling costs.</li> </ul> <h5>How to sign-up</h5> <p>Review the <a href="https://sp.ucop.edu/sites/ucpathhelp/SelfServiceUsers/PORplayer/index.html?Guid=ecb0ce23-0d05-4a21-b2d1-8ed46bd92ab0" target="_blank"><i>Enroll to Receive Online W-2</i></a> software simulation to see, try, or print the steps needed to change your election in UCPath online (MyAccess login required).</p> <p>If you have previously signed up for secure online W-2, then your election will remain in place and no further action is required. If you have questions or need additional assistance, please contact the <a href="/services/controllers-office-solution-center">Controller's Office Solution Center</a>.</p> <h4>View Your W-2 Online</h4> <p>UCSF employees use <a href="https://ucpath.ucsf.edu" target="_blank">UCPath online</a> to access W-2 forms for pay issued from UCPath. W-2s for pay issued from PPS, UCSF's legacy payroll system, will continue to be available from <a href="https://atyourserviceonline.ucop.edu/" target="_blank">At Your Service Online (AYSO) </a>for the periods required under applicable tax laws and UC contracts.</p> <h3>Form 1042S</h3> <p>The 1042S reports taxable federal gross and corresponding withholdings to the IRS for individuals who are not residents of the U.S.</p> <p><em>Types of 1042S withholdings include:</em></p> <ul> <li>Wage payments made to employees who have claimed tax treaty benefits</li> <li>Tax reportable fellowship/scholarship income</li> <li>Service payments made to independent contractors for work performed in the U.S.</li> <li>Royalty payments issued to individuals or entities</li> <li>Non-employee prize or award payments</li> </ul> <h3>Form 1095-C</h3> <p>The 1095-C reports healthcare coverage offered by the University within the tax year.</p> <p><strong>Opt-in to an electronic 1095-C form: </strong>Sign up before January 1, 2023, to receive your 2022 1095-C form electronically. Log in to UCPath online, then select Employee Actions > Income and Taxes > Online 1095-C consent.</p> </section> <section class="co-section" id="campus"> <h2>Campus Tax Information</h2> <p>UCSF's <em>tax identification number</em><b> is </b><strong>94-6036493</strong><b>. </b>The tax identification number is also referred to as the Employer I.D. Number, Federal I.D. Number, T.I.N., Tax-exempt number, or W-9 number.</p> <p><em>Note: The tax identification number is NOT a sales and use tax exemption. See <a href="#contact">Tax Contacts</a> for questions.</em></p> <p>Each University of California campus has a separate tax identification number, as does the UCSF Medical Center, and UCSF Foundation. Claims for Medicare and MediCal may also have separate tax identification numbers. See <a href="#contact">Tax Contacts</a> for questions.</p> <p><strong>Examples:</strong></p> <ul> <li>A doctor teaches a seminar and payment is being made to UCSF. The company paying UCSF will request a W-9 so Federal and State Income taxes do not have to be withheld from the payment. A request to the Controller's Office for a W-9 would be appropriate.</li> <li>A department purchases supplies/services from a company. The company requests a tax exemption number in order to avoid charging taxes on the invoice. This would NOT be an appropriate request for W-9.</li> </ul> <p>Departments and/or employees of UCSF should never establish and/or change a tax identification number. The authority to establish and/or change the tax identification number rests with the University of California, Office of the President. See Tax Contacts to discuss the particular situation in your department if you believe your department may need to establish a separate tax identification number.</p> <p><strong>Important documents:</strong></p> <ul> <li><a href="/forms/accounting-reporting/campus-signed-irs-form-w-9" target="_blank">Campus signed IRS Form W-9</a></li> <li><a href="/reference/accounting-reporting/irs-tax-determination-letter" target="_blank">IRS tax determination letter</a></li> <li><a href="/reference/accounting-reporting/california-tax-determination-letter" target="_blank">California tax determination letter</a></li> <li><a href="/forms/accounting-reporting/signed-california-form-590-withholding-exemption-certificate" target="_blank">Campus signed CA Form 590 - Withholding Exemption Certificate</a></li> </ul> </section> <section class="co-section" id="foundation"> <h2>UCSF Foundation Tax Information</h2> <p>The <em>tax identification number</em> (T.I.N.) for gifts to the University of California, San Francisco Foundation is 94-2829914. The T.I.N. for gifts to the Regents of the University of California, San Francisco is 94-6036493.</p> <p><strong>Important documents:</strong></p> <ul> <li><a href="/forms/gift-foundation-accounting/foundation-signed-irs-form-w-9" name="Foundation Signed IRS Form W-9">Foundation signed IRS Form W-9</a></li> <li><a href="/forms/gift-foundation-accounting/return-organization-exempt-income-tax-form-990" name="Return of Organization Exempt From Income Tax (Form 990)">Form 990 - Return of Organization Exempt from Income Tax</a></li> <li><a href="/reference/gift-foundation-accounting/ucsf-foundation%E2%80%99s-tax-determination-letter">UCSF Foundation’s tax determination letter</a></li> </ul> </section> <section class="co-section" id="sales"> <h2>Sales and Use Tax</h2> <p>Sales tax is imposed on California vendors or out-of-state vendors who have a business location in California and engage in selling tangible personal property. UCSF is not exempt from sales tax in most cases. Sales tax rate is determined by the point of delivery. Vendors should be charging UCSF sales tax on purchases of tangible personal property and forwarding the collected payment of sales tax to the California Department of Tax and Fee Administration (CDTFA).</p> <p>Use tax is a tax assessed against the purchaser of tangible personal property for the use of the property in California when California sales tax has not been charged. Use tax rate is determined by the final destination where the good is consumed or utilized. UCSF is responsible for accruing use tax on purchases of tangible personal property from vendors when sales tax has not been charged on the invoices. UCSF is also responsible for accruing use tax for self-consumption of the purchases of tangible personal property originally purchased for resale with Resale Certificate. The use tax accrued is paid directly to the California Department of Tax and Fee Administration (CDTFA) rather than to the vendor. Use tax generally applies to out-of-state vendors who are not registered with the California Department of Tax and Fee Administration (CDTFA). Use tax is accumulated in the use tax natural class account (NCA) and paid to <a href="https://www.cdtfa.ca.gov" name="California Department of Tax and Fee Administration" target="_blank" title="California Department of Tax and Fee Administration">California Department of Tax and Fee Administration (CDTFA)</a> quarterly.</p> <p><strong>Sales or use tax applies when:</strong></p> <ul> <li>UCSF sells or purchases tangible personal property. Tangible personal property is "personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses."<br> Examples: Furniture, equipment, canned software programs, books, office supplies.</li> <li>Funds being used are not specifically exempt from sales tax, as with some federal funds.</li> <li>Goods or services are taxable according to California Department of Tax and Fee Administration (CDTFA) regulations.</li> <li>Ship to location and receiving of goods took place in California.</li> </ul> <h3>MyReports</h3> <p><strong>Accounts Payable/Purchase Order Inquiry Report (AP/PO)</strong> - Sales tax charged on an invoice is generally listed as a separate item. MyReports users can see sales tax listed separately in the Accounts Payable report for the voucher. If sales tax is not charged on an invoice and use tax is accrued, the use tax amount will be listed separately; and the use tax amount will be included in the total charged to the chartstring in the Transaction Detail Report. Additional use tax will be accrued to the sales tax charged by a vendor to equal the current tax rate if delivery of goods takes place in San Francisco.<br> <br> <strong>Transaction Detail Report (TDR)</strong> - The invoice gross amount will be charged to the chartstring on the general ledger when sales tax is charged on the invoice. If sales tax is not charged on an invoice for purchases of personal tangible property, use tax will be accrued and the amount is included in the total charged to the chartstring on the Ledger. If the sales tax charged is under the current tax rate for goods delivered in San Francisco, use tax will be accrued to arrive at the current tax rate.</p> <h3>Paying Sales or Use Tax</h3> <p>If your department purchases tangible personal property for resale to external (non-UC) customers, your department is acting as a seller, therefore your department should obtain the Resale Certificate from the Controller’s Office before placing the order with the vendor. Once the Resale Certificate is presented to the vendor, the vendor will not charge sales tax on invoice. The Supply Chain Management – Accounts Payable Unit also should not be accruing use tax on invoice when process payment for any purchases for resale. <strong>However, your department has the responsibility to collect the sales tax from the external (non-UC) customers and record the sales tax liability in general ledger.</strong></p> <p>To record the sale tax collected, please credit the following natural class account (NCA):</p> <ul> <li>Account code: 20407 – San Francisco Sales Tax Liability if the sale takes place in San Francisco</li> <li>Account code: 20416– San Mateo Sales Tax Liability if the sale takes place in San Mateo</li> </ul> <p>The Controllers Office will forward the sales tax collected to the California Department of Tax and Fee Administration (CDTFA) when filing quarterly Sales and Use Tax return.</p> <p>If your department purchases tangible personal property for resale to internal (other UC Department) customers, your department is acting as a purchaser for the other UC Department. If vendor does not charge sales tax on invoice, the Supply Chain Management - Accounts Payable Unit will accrue use tax when process payment for any purchases of tangible personal properties for the University's self-consumption.</p> <p>Pursuant to the University of California <a href="https://www.ucop.edu/uc-controller/_files/sutm.pdf" target="_blank">Sales & Use Tax Manual, Section 2</a> the University as Seller, Sales within UC, <strong>all </strong>internal transfers of merchandises between various departments within the UC are not deemed sales. UC is considered the consumer of these items. <strong>Sales tax applies </strong>to the purchase of the materials and supplies used in the production of goods by UC for transfers within the UC system. <strong>Sales tax does</strong> <strong>not apply to any mark-up charges or labor associated with the final products.</strong></p> <p>If your department receives federal grant to purchase tangible personal property for the departments usage, and when the title to the item vests in the University at the time of purchase, then the purchase becomes subject to state sales or use tax.</p> <p>Use tax accrued and charged to the department will not be reimbursed to employee since the employee never paid the use tax. Use tax accrued will be paid to the California Department of Tax and Fee Administration (CDTFA).</p> <p>For the State of California, if shipping & delivery charges are separately stated from handling charges. Yes, for most of other States.</p> <p>When a vendor lumps the charges for shipping and handling into one line item, the charges for shipping and handling are taxable. However, if the shipping and handling charges pertain to a purchase which is not subject to the sales or use tax, the shipping and handling charges are exempt as well.</p> <p>For additional information on how to apply sales or use tax to delivery-related charges in the State of California, please visit the <a href="https://www.cdtfa.ca.gov" name="California Department of Tax and Fee Administration (CDTFA)" target="_blank" title="California Department of Tax and Fee Administration (CDTFA)">California Department of Tax and Fee Administration (CDTFA) website</a>.</p> <p>Food products for human consumption are generally exempt from tax unless they are served or catered as meals or consumed at or on the sellers facilities.</p> <p>Services, where no tangible personal property is received, are generally exempt from sales and use tax.</p> <p>Consult the <a href="/reference/accounting-reporting/uc-guidelines-california-partial-sales-use-tax-exemption" name="UC Guildelines">UC Guidelines</a> and this <a href="/how-to-guides/capital-equipment-accounting/claiming-california-partial-sales-use-tax-exemption">how-to guide</a> to determine if your purchase is qualified for a partial sales and use tax exemption under California Department of Tax and Fee Administration’s Regulation 1525.4 – <em>Manufacturing and Research & Development Equipment</em>.</p> </section> <section class="co-section" id="ubit"> <h2>Unrelated Business Income Tax (UBIT)</h2> <p>Even a tax-exempt educational organization such as UCSF is taxed on its unrelated business taxable income (UBI).</p> <p><em>There are two types of unrelated business taxable income:</em></p> <ol> <li>Income arising from the conduct of unrelated trade or business that is regularly carried on</li> <li>Debt-financed income, which is usually in the form of rent, interest or royalties arising from financed property</li> </ol> <p>The latter type of taxable income is rare at UCSF, because our transactions generally fit within the exceptions to the debt-financed income rules.</p> <p>A <em>trade</em> or <em>business</em> is any activity carried on to produce income from the sale of goods or performance of services. Generally we look at whether the activity generates a profit, or whether it is conducted in the same manner as a for-profit business that provides a similar good or service.</p> <p>Some UBI-generating activities show profits in some years and losses in others, so an activity does not always have to generate a profit in order to be considered UBI. We review the facts and circumstances surrounding each activity at UCSF in determining whether a particular activity is a trade or business.</p> <p><strong>Examples:</strong></p> <ul> <li>The regular sale of pharmaceutical supplies to the general public by a hospital pharmacy does not lose its identity as a trade or business, even though that pharmacy also provides supplies and medicines to the hospital and its patients in furtherance of the hospital’s exempt purpose. Sales to hospital patients would be exempt from UBI, but sales to others would generally be taxable.</li> <li>Soliciting, selling and publishing commercial advertising is a trade or business even though the advertising is published in a periodical published by a university that predominantly contains printed material that is related the university’s exempt purpose, such as scientific findings.</li> </ul> <h3>Regularly Carried On</h3> <p>The exempt organization conducts the activity with the same frequency and continuity, and in a similar manner, as a for-profit organization would conduct a comparable activity.</p> <p><strong>Examples:</strong></p> <ul> <li>Operating a commercial parking lot every Saturday, year-round, would be the regular conduct of a trade or business.</li> <li>An auxiliary operation of a sandwich stand for two weeks at a state fair would not be the regular conduct of a trade or business. The stand would not compete with similar facilities that a nonexempt organization would ordinarily operate year-round.</li> </ul> <p><strong>How is an activity characterized as not being substantially related to UCSF's exempt purpose? </strong></p> <p>UCSF's exempt purposes are patient care, education and research, so an activity whose purpose is not substantially related to one of those purposes would be characterized as unrelated. It is irrelevant that the proceeds from an activity are used to fund education or research. The determining factor is the nature of the activity itself.</p> <h3>Exceptions to Characterizing an Activity as UBI-Generating</h3> <h4>Activities for the convenience of the university</h4> <p>Revenue from an activity conducted for the convenience of UCSF faculty, staff, and/or students in connection with their respective roles does not generate UBI.</p> <p><strong>Example:</strong></p> <ul> <li>If the university offered a laundry service to its students, such a business is considered related.</li> </ul> <h4>Research exception</h4> <p>In general, revenue received by UCSF from research is excluded from UBI. There are certain situations, however, that require further analysis to determine whether or not they fit within the research exception. For example, commercial research and development for a for-profit sponsor would require closer scrutiny to determine whether or not the activity fits within the exception.</p> <h4>Passive investment income</h4> <p>(Such as interest, annuities, rents from real property and royalties)</p> <p>These types of income are generally not treated as UBI-generating. They do become taxable entirely or in part, however, if:</p> <ul style="margin-left:1em"> <li>provision of substantial services is part of the overall arrangement, so that the income is not wholly passive income</li> <li>the amount of the payment is based on a percentage of the payer's profits or income; or</li> <li>the underlying property generating the income is debt-financed and the transaction falls outside one of the debt-financed income exceptions</li> </ul> <p><strong>Note: </strong>There is no equivalent exclusion for the rental of personal property, which generates taxable income if the rental activity meets the definition of UBI.</p> <h4>Qualified sponsorship payment exception</h4> <p>When a donor makes cash or in-kind contributions to UCSF and the donor's name and logo are merely acknowledged in a printed program or other University literature or on a building, no UBI is generated.</p> <ul> <li>If a contribution is contingent on the donor receiving a financial benefit (known as a substantial return benefit) equal to more than 2% of the contribution, however, we need to assess whether the transaction fits within the qualified sponsorship payment exception or another exclusion from UBI</li> </ul> <p><strong>Examples:</strong></p> <ul> <li>Messages containing qualitative or comparative language, price information or other indications of savings or value</li> </ul> <h4>Endorsements</h4> <p>Inducements to purchase, sell or use the products or services:</p> <ul> <li>Regulations in this area suggest that some of the UBI-generating arrangements tend to look like advertising or exclusive provider arrangements, but other situations can also raise questions.</li> <li>Qualified sponsorship analysis focuses on arrangements that appear to be business transactions with a donor and, for example, would not include the mere establishment of a charitable remainder trust or charitable annuity trust</li> </ul> <h4>Volunteer exception</h4> <p>Revenue generated from an activity where substantially all the work is performed by volunteers does not generate UBI.</p> <h3>Tax Return Filing and Payment</h3> <p>University of California, Office of the President, Financial Management calculates UBI centrally and reports all resulting profit and loss annually.</p> <p>Tax paid on UBI (the tax is sometimes referred to as UBIT) is then allocated among the Campuses generating UBI, based upon the respective amounts of UBI generated by each Campus during the fiscal year for which the return is filed.</p> <h3>UCSF’s Tax Services Identify UBI</h3> <ul> <li>Information from the Office of the General Counsel</li> <li>Information from the Budget Office recharge</li> <li>Articles in various University publications</li> <li>Information received from Department Administrators, utilizing the <strong>UBIT questionnaire </strong></li> <li>General Ledger</li> </ul> <p>In a decentralized environment such as UCSF we use several approaches, including regular communication with a network of financial administrators in departments across the University, who call Tax Services when they believe they have identified a potential UBI-generating activity in their own department. We very much appreciate everyone's valuable input in helping the University to meet its tax compliance responsibilities.</p> <p>UBI analysis is complex and requires significant review of specific facts to properly determine whether or not an activity in your department might generate UBI or whether a particular exception applies to your facts. Please refer to the Controller’s Office <strong>Tax Contacts </strong>to discuss the particular situation in your department if you believe your department may be engaged in a UBI-generating activity.</p> </section> <section class="co-section" id="misc"> <h2>Miscellaneous Income (Form 1099-MISC)</h2> <p>Form 1099-MISC (Miscellaneous Income) is used to report miscellaneous payments made by businesses and business owners to a person (non-employee) or business during the calendar year. Businesses and business owners file this form if they paid a person (non-employee) or business:</p> <ul> <li>At least $10 in royalties or broker payments in lieu of dividends or tax-exempt interest.</li> <li>At least $600 in: <ul> <li>Rents</li> <li>Services performed by someone who is not your employee</li> <li>Prizes and awards</li> <li>Other income payments</li> <li>Medical and health care payments</li> <li>Crop insurance proceeds</li> <li>Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish</li> <li>Generally, the cash paid from a notional principal contract to an individual, partnership, or estate</li> <li>Payments to an attorney</li> <li>Any fishing boat proceeds</li> </ul> </li> <li>In addition, Form 1099-MISC is used to report direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment.</li> </ul> <p>If your department or a departmental Project received revenue noted in the list above for a given tax year, you should expect to receive a Form 1099-MISC. If you provided a <a href="/forms/accounting-reporting/campus-signed-irs-form-w-9" target="_self">Form W-9 with UCSF’s tax identification number</a> you may also receive a Form 1099-MISC, as businesses use the W-9 information to complete a 1099-MISC.</p> <p>The Controller’s Office must review all IRS Forms 1099-MISC issued to UCSF to verify if tax has been withheld. If tax withholding is reported, we work with UCOP to report and reclaim the amounts, as the Regents of the University of California is an exempt organization and is not required to pay federal and state income taxes.</p> <p>As forms are issued by many parties with varied relationships to UCSF, we need your help to ensure that we review each form. Upon receipt of any Form 1099-MISC related to UCSF business (not a personal 1099-MISC form), e-mail the form as soon as possible to the <a href="/cdn-cgi/l/email-protection#5e393b303f3d3d2a392d283d3a3b2d351e2b3d2d38703b3a2b">General Accounting Service Desk</a> with a subject that indicates the calendar year<strong> </strong>on the form followed by “IRS 1099-MISC.” Please include your name and phone number for any follow-up questions. </p> </section> <section class="co-section" id="city"> <h2>City & County</h2> <p><a href="/reference/accounting-reporting/city-county-san-francisco-business-registration" target="_blank">City and County of San Francisco Business Registration</a></p> </section> <section class="co-section" id="contact"> <h2>Who to Contact</h2> <ul> <li><a href="/services/controllers-office-solution-center">Controller's Office Solution Center</a> - Payroll tax questions, income tax reporting, W-2 questions, and requests for a duplicate W-2</li> <li><a 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