Performer Tax
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Since 2006, Massachusetts requires tax withholding on certain service payments to performers or performing entities when the performance is held inside Massachusetts.
Taxes
Content tagged with Taxes
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Value Added Tax
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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...
Student Tax Issues
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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...
Tax Forms
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This list of forms and best practices will help guide tax-exempt purchasing on behalf of the University.
Independent Contractor Payments
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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
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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.
Business Expense Reimbursements Policy
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This policy establishes when Harvard will pay for non-travel business expenses of any individuals conducting business on the University’s behalf.
Honoraria and Reimbursements for Foreign Nationals
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This policy outlines the circumstances in which the University can provide compensation to or pay for the travel expenses of guest speakers who are foreign nationals, and describes the associated tax implications.
Tax Compliance for External Revenue-Generating Activities in the U.S.
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Activities that generate income from external sources are potentially subject to taxation, specifically income tax and sales tax.
Independent Contractors
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It is Harvard’s policy that an individual who is paid to provide services to Harvard must be hired as an employee unless the engagement satisfies the three-part Independent Contractor test.