Tax Manual
Topic |
Contact |
| 010. Baylor University Form W-9 | Brett Powell |
100. Payments to Individuals |
|
| 110. Payments to Students | Lisa Martin |
| 110.1 Scholarships and Fellowships | Lisa Martin |
| 110.2 Graduate Assistants | Kevin Vance |
| 110.3 Post-Doctoral Fellowships | Lisa Martin |
| 110.4 Student FICA Exemption | |
| 110.4a FICA Taxes for Non-Resident Alien Students | |
| 120. Employee vs Independent Contractor | Casidy Orand/Kevin Vance |
| 130. Fringe Benefits | |
| 130.1 Awards and Prizes | Kevin Vance |
| 130.2 Group Term Life Insurance | Kevin Vance |
| 130.3 Education Assistance and Tuition Reduction | Kevin Vance |
| 130.4 Meals | Kevin Vance |
| 130.5 Lodging | Kevin Vance |
| 130.6 Vehicles and Transportation | Kevin Vance |
| 130.7 Services Provided at No Additional Cost | Kevin Vance |
| 130.8 Qualified Employee Discounts | Kevin Vance |
| 130.9 Working Condition and De Minimis Fringe | Kevin Vance |
| 130.10 Fringe Benefits from Third Parties | Kevin Vance |
| 130.11 Qualified Moving Expenses | Kevin Vance |
| 130.12 University Provided Flights | Kevin Vance |
| 130.13 Charter Flights Value Calculator | Kevin Vance |
| 140. Expense Reimbursements | Karla Smith |
| 140.1 Spouse/Dependent Travel | Karla Smith |
| 140.2 Business Expense vs Personal Expense | Karla Smith |
| 145. Gifts & Gift Cards | Karla Smith |
| 150. Private Benefit and Private Inurement | Brett Powell |
| 160. Non-Resident and Resident Aliens | Kevin Vance |
| 160.1 Visa Types | Kevin Vance |
| 160.2 Forms W-8 | Kevin Vance |
| 160.3 Payments to Foreign Entities | Karla Smith |
| 160.4 Payments to International Persons | Karla Smith |
200. Purchases |
|
| 210. In State Purchases | |
| 210.1 Texas Sales Tax Exemption | Richard Wright/Karla Smith |
| 210.2 Texas Sales Tax Exemption Form | Richard Wright/Karla Smith |
| 210.3 Purchases for Resale | Richard Wright/Karla Smith |
| 210.4 Resale Certificate | Richard Wright/Karla Smith |
| 210.5 Texas Hotel Occupancy Tax | Richard Wright/Karla Smith |
| 210.6 Texas Hotel Occupancy Tax Exemption Form | Richard Wright/Karla Smith |
| 210.7 Organizations Exempted from Texas Hotel Tax | Richard Wright/Karla Smith |
| 220. Out of State Purchases | Richard Wright/Karla Smith |
| 220.1 Out of State Hotels | Richard Wright/Karla Smith |
| 240. Vendor Payments - Domestic | Karla Smith |
| 250. Vendor Payments – International | Karla Smith |
| 250.1 Payments to Foreign Entities | Karla Smith |
300. Sales Tax Collection |
|
| 310. Goods and Services, generally | |
| 310.1 Meals/Food Sales | Suzanne Weems |
| 310.2 Events and Memberships | Suzanne Weems |
| 310.3 Amusement Services | Suzanne Weems |
| 310.4 Fundraising Sales/Auctions | Suzanne Weems |
| 320. Out-of-State Sales | Suzanne Weems |
400. Unrelated Business Income |
|
| 400.1 Advertising | Brett Powell/Suzanne Weems |
| 400.2 Athletic Events/Television Broadcast Rights | Brett Powell/Suzanne Weems |
| 400.3 Royalties | Tom Lindsey |
| 400.4 Bookstore Operations | Brett Powell/Suzanne Weems |
| 400.5 Catering | Brett Powell/Suzanne Weems |
| 400.6 Rental Income | Pam Rubac |
| 400.7 Investment Income | Tom Lindsey |
| 400.8 Research | LaDonna Roberts |
| 400.9 Qualified Sponsorship Payments | Brett Powell/Suzanne Weems |
| 400.10 Parking | Brett Powell/Suzanne Weems |
| 400.11 Childcare Centers | Brett Powell/Suzanne Weems |
500. Excise Tax |
|
| 510. Federal Fuels Excise Tax | Richard Wright |
| 520. Health Insurance Plans | Brett Powell |
| 530. Highly Compensated Employees | Brett Powell |
| 600 Other Compliance & Reporting | |
610. Foreign Activities |
|
| 610.1 Foreign Contracts (HEOA Section 117) | Suzanne Weems/Karla Smith |
| 610.2 Foreign Bank and Financial Accounts (FBAR) | Brett Powell/Dave Clendennen |
| 610.3 Foreign Investments | Tom Lindsey/Jeff Wallace |
| 620. Unclaimed Property | Carmen Nevarez |
630. Gifts |
|
| 630.1 Non-Cash Gifts | Tom Lindsey |
| 630.2 Gifts – Benefits Received in Exchange | Brett Powell |
| 640. 990 Filings | Brett Powell |
Contact Brett Powell, AVP & Controller with questions regarding the content of this tax manual. The manual is modified periodically based on changes in state and federal tax regulations, and is believed to be current through the date indicated below. However, recent tax changes may not have been incorporated.
Updated as of December 31, 2019