University Tax Compliance
University Tax Compliance is responsible for managing the federal, state and international tax compliance for President and Fellows of Harvard College ("Harvard University") and its related entities. It acts as a resource to the University for tax issues. It also monitors legislative tax developments to assess their impact on the University and its related entities.
University Tax Compliance consists of Tax Reporting, Tax Operations, Payroll Tax, and International Tax, with each of the subgroups responsible for the following subjects.
Tax Reporting
- Form 990, Return of Organization Exempt from Income Tax
- Form 990-T, Exempt Organization Business Income Tax Return
- States exempt organization income tax returns
For questions relating to Tax Reporting please contact:
Cassie Yeancades, Tax Reporting Manager
Ryan Antonucci, Senior Tax Analyst, Reporting
Tax Operations
- Sales Tax filing and collection for Sales, Meals and Services Tax
- Copies of IRS 501(c)(3) Determination Letter
- Massachusetts Certificate of Good Standing
- Tax Related Questions: for example Performers Tax, Payroll Taxes and the tax component of Travel expenses, Gifts and Tuition
For questions relating to Tax Operations please contact:
Steven Shaw, Senior Tax Manager, Operations
International Tax
- Corporate and University signatory Foreign Bank Account Report (FBAR)
- Country by Country Reporting requirement (CbCR)
For questions relating to International Tax please contact:
Yvan Kywala Maniraguha, Lead Tax Specialist
Payroll Tax Payments
- Federal and State Withholding Tax Payments and Filings
- 1042s Tax Payments and Filings
For questions relating to Payroll Tax Payments please contact:
Mark Lefebvre, Payroll Tax Accountant
Recent FAQs
The following chart shows examples frequently encountered at Harvard. For clarification on fact patterns not covered below, please contact Tax Compliance at taxcompliance@harvard.edu
Subject to this withholding | Not subject to this withholding |
Public speakers or visiting lecturers, either in a classroom or other setting, speakers at symposia or on other panels | Leased employees with nonpaid appointments in PeopleSoft |
Actors, actresses, dancers, musicians, comedians, celebrities, directors, writers, coaches, designers, sound, light, stage and production crew members, persons providing live simultaneous translation at the event, and event organizers connected with performance(s) or events | Caterers and others providing tangible goods or space rental at events / photographers and those videotaping an event provide tangible goods in the form of photographs and videotapes / DVDs or similar media |
Agent or manager of a performer or performing entity, as well as an owner or leader of a performing entity, which is defined to mean “[a] corporation, partnership, limited partnership, limited liability company, corporate trust or other entity that employs, engages, or comprises one or more performers.” | Awardees and prize recipients, unless they are also speakers at the event, in which case please discuss particular facts with UTS to reach determination |
Paid athletes, whether individual or team members, as well as the team owners, agents, managers, referees, coaches and trainers | Student advisors and student tutors, who tutor one-on-one (as distinguished from those who teach group tutorials, which are like seminars / classes) |