# University Tax Compliance ## expand\_more Employee and Individual Tax Issues University Tax Issues ## Employee and Individual Tax Issues [### Calculate Tax Withholdings ](/calculate-tax-withholdings) The IRS provides tools to help you determine the right amount of tax withholdings. Click on the following link for Federal Taxes . Then click on the IRS Withholding Calculator to determine if you can benefit by changing your withholdings. For assistance... [### Change Benefits, Tax Withholdings, Voluntary Deductions ](/change-benefits-tax-withholdings-voluntary-deductions) Answering payroll related questions often involves local payroll representatives or other administrative groups such as Benefits, HR, or Tax Services. Click here to identify who to call for assistance with your specific questions. In addition, because the... [### Independent Contractor Payments ](/how-to/tax-services/independent-contractor-payments) Learn more about Harvard's policies and procedures or payment processing requirements for Independent Contractors/Consultants. Note to users: This policy is being revised now. Until the revised policy is ready, the existing version is still in effect. You... [### Gifts to Employees and Affiliates ](/how-to/tax-services/gifts-to-employees-and-affiliates) Tax rules apply to gifts given to U.S. citizens, residents, and nonresident aliens. See the official Harvard policy governing Gifts and Celebratory Events for Employees and Nonemployees. [### Access Form W-2 ](/how-to/central-payroll/order-copy-your-w-2) Please note, for security reasons W-2 forms are no longer available with your full Social Security number. Paper copies of 2025 Form W-2 will be mailed by January 31. To receive an email notification as soon as your W-2 is available for viewing, register... [### Moving, Recruiting, and Related Expenses ](/how-to/tax-services/moving-recruiting-and-related-expenses) Effective 1/1/2018, as part of the Tax Cuts and Jobs Act, all permanent staff and faculty moving expenses are considered taxable. A commitment to pay for such expenses should not be made without first consulting the Dean, Vice President or Department Head... ## University Tax Issues [### Alcohol Tax ](/how-to/tax-services/alcohol-tax) Use these guidelines to better understand Harvard's tax obligation on alcohol. Harvard is responsible for collecting tax on: the alcoholic beverages it sells, and alcohol it uses in laboratories Locations selling alcoholic beverages are subject to: Bureau... [### Charitable Contributions ](/how-to/tax-services/charitable-contributions) Use these guidelines to determine Harvard's tax obligation on charitable contributions to other organizations. General Information When Tubs make charitable contributions to other organizations that are exempt under Section 501(c)(3) of the Internal... [### Hotel Tax ](/how-to/tax-services/hotel-tax) The University is not exempt, in any case, from Massachusetts Room Tax charged by hotels, motels, and inns. Visit Harvard Strategic Procurement for more information. [### Meals Tax Collection and Payment - Harvard as Seller ](/how-to/tax-services/harvard-seller-meals-tax-collection-and-payment) Use these guidelines to better understand items subject to Meals Tax. Tax-Exempt Meals Other Items Subject to Meals Tax Meals Tax Collection and Payment at Harvard Tubs are required to collect state and local meals tax at the time of sale tax must be... [### Meals Tax Payment - Harvard as Purchaser ](/how-to/tax-services/massachusetts-meals-tax) Use these guidelines to better understand Harvard's tax obligation as a purchaser. In Massachusetts, there is a 6.25% sales tax on meals Sales of meals to Harvard faculty and staff are taxable Sales of meals to Harvard students are tax-exempt if: meals... [### Sales Tax ](/how-to/tax-services/sales-tax) General information on Harvard's tax obligations on goods and services. General Information Massachusetts sales tax is 6.25% of: The sales or rental charge of tangible personal property, or Certain telecommunications services sold or rented in the... [### Student Tax Issues ](/how-to/tax-services/student-tax-issues) Resources to better understand education tax credits, deductions and credits. You, or the person who may claim you as a dependent, may be able to take either the tuition and fees deduction or claim a Hope and/or Lifetime Learning credit on your federal... [### Unrelated Business Income Tax ](/how-to/tax-services/unrelated-business-income-tax-ubit) What is UBI? Even a tax-exempt educational organization such as Harvard is taxed on its unrelated business taxable income (UBI) There are two types of unrelated business taxable income: Income arising from the conduct of unrelated trade or business that... [### Value Added Tax ](/value-added-tax) VAT information for Harvard as a purchaser and as a supplier Harvard as Purchaser: Harvard does not have a VAT number. In general, Harvard purchasers should not have to pay VAT for goods or services to be used in the US. If a vendor/supplier charges VAT...