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.
Foreign National New Hire Process -- Formally known as "Nonresident Alien Process". A description of the automated procedure for processing new hire paperwork for foreign national employees. This will determine eligibility for federal income tax treaty benefits and Visa FICA(Social Security and Medicare) tax exemption.
Foreign National Tax Withholding Matrix -- The matrix indicates the tax withholding rate and payment procedure on compensation for services, honoraria and travel reimbursements.
Scholarship/Fellowship/Participant/Prize/Award -- Procedure on payments and approval routing instructions for U.S. Citizens and foreign national vendors in Accounts Payable and in Concur Travel Management System.
Travel Reimbursements for Foreign Nationals -- Procedures on travel reimbursements for University Guests, Students and Prospective Students who have been identified as a foreign national.
Royalty Payments -- Procedure for industrial and copyright royalty payments
Foreign National Information Addendum -- Formally Known as “Non-Resident 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. This form should also be attached to University Guest and Student Travel reimbursements.
Foreign Source Income Statement -- Attach this form to compensation paid to a nonresident alien for services performed entirely outside of the United States. Statement must be completed and signed by nonresident alien.
Voucher Workflow Matrix for Scholarships and Tax-Related Payments -- The matrix indicates which workflow path to choose (Scholarships or Tax) based on (1) the account used
(2) the classification of the payee (student, employee, etc.). The matrix also indicates which types of payments require tax review and approval, prior to Accounts Payable approval.
Payments to Non-Employees and Non-Contractors – Review and Approval Form -- To better determine if a payment(s) to a non-employee of UH or an individual who is NOT an independent contractor should be paid through Payroll or Accounts Payable, a list of questions helps to define their facts and circumstances. This form should be uploaded and attached as backup documentation.
Taxable Fringe Benefits -- Guidelines for identifying and recognizing taxable fringe benefits and related procedures
• SAM 03.D.06
• Taxable 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.
