# 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](mailto:cassandra_yeancades@harvard.edu), Tax Reporting Manager [Ryan Antonucci](mailto:Ryan_Antonucci@harvard.edu), 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](mailto:Steven_shaw@harvard.edu), 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](mailto:Yvan_Kywala@harvard.edu), 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](mailto:Mark_Lefebvre@harvard.edu), Payroll Tax Accountant ## Recent FAQs Open all sections Close all sections ### How do I access SharePoint documents hosted on this site as an HBS user? expand\_more HBS hosts their SharePoint sites on a different tenant than other University SharePoint sites. In order for HBS users to access any documents hosted on SharePoint that are for Harvard University staff only, users will need to follow the HUIT instructions for HBS users on [how to Access a Harvard University SharePoint Site or MS Team as an HBS user.](https://harvard.service-now.com/ithelp?id=kb_article&sys_id=f0e61c31db244858dffdbc32ba961969) ### Whose services are subject to Performer Tax withholding? expand\_more The following chart shows examples frequently encountered at Harvard. For clarification on fact patterns not covered below, please contact Tax Compliance at Sort 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) ### What tax rate applies to the Massachusetts withholding? expand\_more Whether the University pays an individual or an entity for services, the University must withhold Massachusetts income tax on payments at the current tax rate. [ More arrow\_circle\_right ](/faq)