Campus reporting requirements table
Return to Campus Reporting Requirements
Campus reporting requirements
|
Number
|
Description of the filing
|
Who actually files with the authorities
|
|---|---|---|
| 1. | Alcohol (Industrial) - Alcohol and Tobacco Tax Annual Permit (Form TTB F 5630.5R) (Federal filing status under review) |
Tax Services, System Office |
| 2. | Alcohol (Industrial) - Annual MN Permit - still required (MN Dept. of Public Safety, Form PS 9018) |
Campus |
| 3. | Charitable Acknowledgments of Contributions (Quid Pro Quo donations) |
Campus provides acknowledgment to Donor |
| 4. | Charitable Intellectual Property Donations | Tax Services, System Office |
| 5. | Charitable Motor Vehicle, Boat, Airplane Donations (IRS Form 1098-C) |
Tax Services, System Office |
| 6. | Charitable Motor Vehicle, Boat, Airplane Donor Acknowledgment | Campus provides acknowledgment to Donor & enters donation in ISRS |
| 7. | Dispositions of Certain Donated Property within 3 years (File IRS Form 8282 within 125 days) | Campus (also, copy to Donor) |
| 8. | Employee Payroll | MN Management & Budget (MMB) |
| 9. | Employee Payroll - Employer Provided Educational Assistance | Campus |
| 10. | Employee Payroll (Nonresident Alien Treaty Benefits, IRS Form 8233) | Campus |
| 11. | Exemption (Minnesota Certificate of Exemption, Form ST3) | Campus |
| 12. | Foreign Bank Account Reporting (FBAR) No longer required |
Tax Services, System Office |
| 13. | Leases (Capital Bonds) (IRS Form 8038-G, Form 8038-GC) | Tax Services, System Office |
| 14. | MinnesotaCare Tax (Payments & Annual Tax Return - Online) | Campus |
| 15. | Nonresident Aliens (Vendors and Scholarships) | Tax Services, System Office & MMB |
| 16. | Nonresident Aliens (Vendors and Scholarships - IRS Form 8233 Treaty Benefits) | Campus |
| 17. | Nonresident (MN) Entertainer Tax (MN Form ETD and Form ETA) | Tax Services, System Office |
| 18. | Raffles and Drawings (Contact Tax Services) | Campus AND Tax Services - Potential Filings |
| 19. | Sales Tax - Minnesota (Online) | Campus |
| 20. | Sales Tax - Wisconsin (WI Form ST-12) | Tax Services, System Office |
| 21. | Student Employee Payroll Tax ( IRS Form 8233 and MN Form MW-R) | Campus |
| 22. | Student Payroll Employment Taxes (Federal and State Deposits and Filings) | Tax Services, System Office |
| 23. | Unrelated Business Income (IRS Form 990-T) | Tax Services, System Office |
| 24. | Tax Authority Correspondence (Campuses that receive correspondence such as audit letters or other tax notices from a tax authority should contact Tax Services) | Tax Services, System Office |
| 25. | Year End Reporting (IRS Form 1098-T, 1099 series, 1042-S, and W-2) | Tax Services, System Office & MMB |
NOTE:
Campuses are responsible to provide all information on a timely basis when Tax Services files. Please contact Tax Services with questions.
If you have questions or comments please e-mail Tax Services or refer to the staff directory link at the top of this page for additional contact information.