Washington University is generally exempt from Federal income tax as an educational and charitable institution under section 501(c)(3) of the Internal Revenue Code. The University is also generally exempt from state income tax.
IRS Exemption
Federal Tax Exemption – This is the most recently issued IRS determination letter of the university’s 501(c)(3) status.
Form W-9
When the university, a department, school, subsidiary, or other component of the university is the recipient of a payment from an outside entity, the entity may request a Form W-9.
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IRS Tax Filing
On an annual basis, Washington University files federal Form 990, “Return of Organization Exempt From Income Tax.” To meet annual reporting requirements for unrelated business income, Washington University also files federal Form 990-T, “Exempt Organization Business Income Tax Return” and Missouri Form MO-1120, “Missouri Corporation Income Tax Return.” The annual tax returns are prepared by the Tax Department. For copies of these filings please send your requests to taxdepartment@wustl.edu.
US Tax Residency Certification
Many foreign countries require tax withholding on types of income paid from sources within those countries to US vendors, even though the organization is tax exempt for US income tax purposes. An income tax treaty with a foreign country may reduce or eliminate the tax completely, including Value Added Tax (VAT). To take advantage of these treaty benefits and reduce or avoid the withholding rate, a foreign vendor may request a certificate of US tax residency issued by the IRS, also known as Form 6166. Forms 6166 must be ordered from the IRS annually for a fee. The Tax Department orders a limited number of Form 6166 in January of each year. If you need a certificate of US tax residency please send your request to taxdepartment@wustl.edu.
IRS Form W-9
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