Commonly Used Tax Forms
Commonly Used Tax Forms
Tax Forms Reference Chart
| Form Name | Description/Reference Link | Purpose of the Form | Used By | Responsible Office/Contact |
|---|---|---|---|---|
| W-4 | Wage and Tax Statement |
Employee's Withholding Certificate – used by employees to indicate federal tax withholding preferences. Additional instructions posted on the Manage Your Taxes and Tax Elections. |
Employees of Miami University |
Payroll Office: |
| W-9 |
Request for Taxpayer Identification Number and Certification |
Request for Taxpayer Identification Number and Certification form is used to collect SSN/EIN for reporting payments. Miami W-9 form may be requested by our business partners. |
Vendors, Independent Contractors, Departments |
Office of Tax and Compliance: |
| W-7 | Application for IRS Individual Taxpayer Identification Number (ITIN) |
The form is used to apply for IRS Individual Taxpayer Identification Number (ITIN). An ITIN is a 9-digit tax number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but do not have and are not eligible to obtain a Social Security Number (SSN). |
Nonresident Aliens, Students To apply for an ITIN, an individual needs to complete the form W-7, and attach it to the U.S. Federal tax return (form 1040, 1040-NR) along with certified copies of supporting documents. Students can get assistance from International Student and Scholar Services. Sprintax also provides assistance to students and scholars with their Federal taxes and form W-7. |
International Students and Scholars Services |
| W-2 | Wage and Tax Statement |
Wage and Tax Statement is a tax form issued by employers to report an employee’s annual wages and taxes withheld to the IRS and the Social Security Administration. Employees need this form to complete their tax return (Form 1040, 1040-NR). Additional information for the form W-2 can be found on the Payroll webpage: Access Your Year End Forms |
Employees Forms W-2 are issued every year no later than January 31st for the previous calendar year. |
Payroll Office: |
| W-8BEN | Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding |
Form is used to claim potential benefits under income tax treaties between an individual’s country of residence and the U.S. |
Nonresident Aliens, Foreign Vendors form must be completed by Non-Resident Alien and submitted to the Payroll Office for the Substantial Presence Test and Accounts Payable for the supplier set up in Workday. |
Payroll Office: Accounts Payable Office: |
| W-8BEN-E | Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting (Entities) | Form is used by foreign entities to certify status for withholding purposes to establish their foreign status and claim eligibility for reduced withholding tax rates under a treaty with U.S. | Form must be completed by a foreign entity and submitted to the Payroll Office for the Substantial Presence Test and Accounts Payable for the supplier set up in Workday. |
Payroll Office: Accounts Payable Office: |
| 8233 | Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual |
Exemption from withholding on compensation for personal services for a Nonresident Alien. Form is needed to allow eligible individuals to utilize tax treaties to reduce their U.S. tax liability. |
Foreign Employees, Students, Scholars. Form must be completed and signed every calendar year to claim a tax treaty benefit. SSN or ITIN is required to be eligible for treaty. |
Payroll Office: Accounts Payable Office: |
| 1042-S | Foreign Person’s U.S. Source Income Subject to Withholding | This form reports income (compensation under treaty, prizes, awards, etc.), and tax withholding for foreign persons. |
Students, Employees, Independent Contractors who are considered non-resident aliens for tax purposes (NRA). |
Payroll Office: |
| 1042 | Annual Withholding Tax Return for U.S. Source Income of Foreign Persons |
This form is used by the withholding agent (Miami University) to report the tax liability and tax withheld from income paid to foreign person (NRA). |
Office of Tax and Compliance |
Office of Tax and Compliance: |
| 1099-MISC | Miscellaneous Information | Form is used to report payments like rent, awards, prizes, or other taxable income issued during a year. | Students, Non-employees |
Accounts Payable Office: |
| 1099-NEC | Nonemployee Compensation | This form reports nonemployee compensation paid to independent contractors. | Independent Contractors, Consultants, Attorneys, Accountants and Other Self-employed individuals |
Accounts Payable Office: |
| 1098-T |
Tuition Statement – used for reporting qualified tuition and related expenses paid by or on behalf of a student. This form helps students (or their parents, if the student is a dependent) to determine their eligibility for educational tax credits. Additional information can be found on the One Stop webpage: Form 1098-T. |
Students |
One Stop Office: |
|
| 1095-C | Employer- Provided Health Coverage Insurance Offer and Coverage | This form reports information about employer-provided health insurance coverage. | Benefits Office, Employees |
Benefits Office: |
| 990 | Return of Organization Exempt from Income Tax | Form provides the IRS with an overview of the organization finances, including revenue, expenditures, and other financial details. |
Office of Tax and Compliance, University Finance. Form is filed for the Miami University Foundation. |
Office of Tax and Compliance: |
| 990-T | Exempt Organization Business Income Tax Return (UBIT) | Form is used by tax-exempt organizations to report and pay taxes on unrelated business income (UBI). |
Office of Tax and Compliance. Form is filed for Miami University and Miami University Foundation. |
Office of Tax and Compliance: |
| SS-4 | Application for Employer Identification Number (EIN) | Form is used to apply for a unique nine-digit tax identification number issued by the IRS for businesses and other entities. An EIN is a Federal Employer Identification Number assigned by the IRS. | Departments and organizations setting up new entities. | Form has to be completed by department/office requesting EIN for their business. |
| Ohio IT-4 | Employee Withholding Certificate for Ohio State Income Tax | Form “Employee's Withholding Certificate in the State of Ohio” is used by employees to indicate state tax withholding preferences. | Employees in Ohio |
Payroll Office: |
| Ohio-ST-1 | Application for a Vendors’ License | This form is used to apply for a vendor’s license. The license is required for businesses with a fixed location in Ohio that make retail sales of taxable personal property or taxable services. | Departments making sales. | Form has to be completed by a department/office conducting sales. |
| 8843 | The primary purpose of the form is to help determine an individual tax residency in the U.S. |
Nonresident Alien Students and Scholars Nonresident for tax purposes (students, scholars) must file form 8843 if they were present in the U.S. under F-1, F-2, J-1, or J2 nonimmigrant status. This applies even if person has no U.S. income status for any part of the tax year. |
Form has to be completed by an individual who is non-resident alien for tax purposes. Sprintax provides assistance to students and scholars with their Federal taxes and form 8843. |
