Tax Information
UH Student FICA Exemption -- Rules for Student Social Security Tax Withholding Exemption.
UH Official Tax Documents -- Documents for providing proof of the University of Houston's Federal and State exemption, Taxpayer Identification Number, Hotel Occupancy Tax exemption, Motor Vehicle Rental Tax Exemption Certificate, and Personal Property Tax exemption, and Exempt Organization Business Income Tax Return.
Education Tax Incentives -- Matrix from IRS Publication 970 and memoranda discussing three tax benefits of (1) American Opportunity Credit, (2) Lifetime Learning credit, and (3) student loan interest deduction.
IRS Form 1098-T E-mails -- Method by which to verify that an e-mail you may have received from the University regarding your IRS Form 1098-T is authentic.
   • Request to correct invalid SSN or ITIN
   • Announcement for 1098-T electronic consent
   • Verify your mailing address
   • Announcement to print 1098-T
Foreign National New Hire Process -- Formally known as "Nonresident Alien Process". A description of the automated procedure for processing new hire paperwork for foreign nationals. This will determine eligibility for federal income tax treaty benefits and Visa FICA(Social Security and Medicare) tax exemption.
Foreign National Information Addendum -- Formally known as "Non-Resident Alien Addendum". Required by the Tax Department to determine tax rather than employment eligibility verification purposes. Attach this form to Honorariums, Contract Services, Royalty Payments, Scholarships, Research Payments, Awards/Prizes/Gifts and route voucher through Tax Workflow.
Moving and Relocation -- Policies and procedures for Moving and Relocation Expenses and Reimbursements. Forms and authorizations for expense reimbursements.
   • MAPP 02.02.05
   • UH Pre-Approved Moving Companies
   • Authorization for Moving and Relocation Expenses (Addendum A)
   • IRS Mileage Rates for Moving and Relocation
   • Creating Concur Travel Requests and Expense Reports for Moving Expenses
Taxable Fringe Benefits -- Guidelines for identifying and recognizing taxable fringe benefits and related procedures
   • SAM 03.D.06
   • Texable Fringe Benefit Matrix -- Description of each fringe benefit and UH procedure
   • Exhibit A -- Tax treatment of scholarships, stipends and awards/prizes/gifts to employee      and non-employees.
   • Exhibit B - Taxable Payments or Reimbursements to Employees -- Required for taxable      payments or reimbursements defined in SAM 03.D.06.
   • Exhibit C -- Comparison of similar taxable and non-taxable fringe benefits
UH Tax Form Contact List -- Who to call with questions about a tax form issued by the University of Houston.
Texas Sales Tax Holiday -- a website link for the Sales Tax Holiday offered once a year by the Texas Comptroller’s Office.
Links to Tax Related Websites -- Websites that may contain helpful tax information.

Last Updated on 6/19/18
By Keith Gernold, Tax Director

Division of Admin & Finance