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Miscellaneous Payments - Tax Codes and Reporting

Travel Related Payments 

DESCRIPTION OF PAYMENT

SUBJECT TO DEDUCTIONS FOR

 

TAX ID REQ

REPORTED ON

 
  FED TAX STATE TAX   FED FORM STATE FORM
Moving Expenses (Taxable) Yes Yes No W-2 W-2
Per Diem for Foreign Travel No No No - -
Actual Travel Expenses No No No - -
Unrecovered Travel Advances - Employee Yes Yes Yes W-2 W-2
Unrecovered Travel Advances - Non-employee Yes Yes Yes 1099 Misc 1099 Misc
Unsubstantiated Travel Expenses - Employee Yes Yes Yes W-2 W-2
Unsubstantiated Travel Expenses - Non-employee Yes Yes Yes 1099 Misc 1099 Misc
Unsubstantiated Travel Expenses Incurred by an Independent Contractor or Consultant No No Yes 1099 Misc -
Actual Travel Expenses of Spouse Accompanying Employee on University Business No No No - -
Actual Travel Expenses for Preemployment Interview (Nonemployee) No No No - -
Actual Travel Expenses of Spouse Accompanying Job Applicant on Preemployment Interview No No No - -
Actual Travel Expenses Incurred in Rendering Charitable Service to the University (Nonemployee) No No No - -
Actual Travel Expenses Incurred in Accepting a Non-Reportable Prize or Award No No No - -
Actual Travel Expenses Incurred by an Independent Contractor or Consultant No No No - -

Subsistence Reimbursements for Travel Assignments of More Than One Year

  • Refer to Accounting Manual chapter P-196-11Accounting for and Tax Reporting of Mandatory Deductions and Insurance Benefit Contributions.

Miscellaneous Payments

DESCRIPTION OF PAYMENT

SUBJECT TO DEDUCTIONS FOR

 

TAX ID REQ

 

REPORTED ON

  FED TAX STATE TAX   FED FORM STATE FORM
Fees for Professional Services (Architects, Consultants, Independent Contractors, Honorariums, etc.), Citizen or Resident Alien No No Yes 1099 Misc 1099 Misc
Fees for Professional Services - Nonresident Alien Yes - Yes 1042S -
Payments to Attorneys (including corporations) for Legal Services No No Yes 1099 Misc -
Commissions to Nonemployees (Excluding Insurance Agents) No No Yes 1099 Misc 1099 Misc
Lease-Purchase Agreement Payments No No No - -
Rent No No Yes 1099 Misc 1099 Misc
Royalties-Citizen or Resident Alien No No No 1099 Misc 1099 Misc
Overtime Meals No No No - -
Prizes and Awards to Faculty (unless selected by the University) No No Yes W-2 W-2
Prizes and Awards to Employees - Cash Yes Yes Yes W-2 W-2
Employee Non-cash Award Expenditures No No No - -
Prizes and Awards to Nonemployees No No Yes 1099 Misc 1099 Misc
Uniform Allowance or Reimbursement (under an accountable plan) No No No - -
Uniform Allowance or Reimbursement (under a non-accountable plan) Yes Yes Yes W-2 W-2
Human Subject Payments No No Yes 1099 Misc 1099 Misc

Vendor System Settlement Payments