Tax Guidance & Compliance
The Global Tax Compliance Department does not offer personal tax advice or services to students or employees. Anyone seeking personal tax advice should seek consultation outside NYU.
Resources for Schools and Units
Nonresident Alien Tax Resources
- NYU Guide to Payments Made to Nonresident Aliens (PDF) NYUHome login required
- Tax Compliance Notification for Employees who Are Nonresident Aliens (PDF) NYUHome login required
- Tax Guidelines on Payments to Students and Scholars Who are Nonresident Aliens (PDF) NYUHome login required
- Tax Guidelines on Payments to Consultants & Guest Speakers Who are Nonresident Aliens (PDF) NYUHome login required
The following sales of tangible personal property and services, food and drink, admission charges, and hotel occupancy made by the University are subject to sales tax:
- Retail sales of tangible personal property made by any shop or store operated by the University;
- Sales of food or drink in or by a restaurant, tavern, or other establishment operated by the University;
- Sales of the service of providing parking, garaging or storing for motor vehicles (other than a garage which is part of the premises occupied solely as a private one or two-family dwelling);
- Certain admission charges;
- Sales of hotel occupancy where the University offers 100 or more rooms for occupancy and where the person renting the room(s) is not doing business on behalf of the University;
- Leases or rentals of tangible personal property;
- Sales of services to real property;
- Sales of tangible personal property made by remote means, such as by telephone, mail order (including email), over the Internet, provided the exempt organization makes such sales with a degree of regularity, frequency, and continuity; and
- Certain sales made at traditional and remote auctions.
If you believe your school or unit is engaging in some of the above activities and not collecting and remitting sales tax, please contact Caity Pujdak at 212 998-2961 or via e-mail at firstname.lastname@example.org.
School / Unit Tax Resources
- Tax Compliance Notification for Payments via Accounts Payable (PDF)
NYUHome login required
IRS Form 990
To request a copy of New York University's most recently filed IRS Form 990, please send an e-mail to the following address: Form990request@nyu.edu.
Please be sure to provide your name and contact information.
FIN 002: All About Business Travel
Open FIN 002: All About Business Travel in iLearn (NYUHome login required)
This tutorial is an overview of New York University's standardized Business Expenses Policy as it pertains to business travel. It will summarize which types of expenses during business travel are permissible and non-permissible under University policy.
When taken in conjunction with FIN 001, this course is intended to give AP Workflow users guidance on when it is appropriate and permissible to request reimbursement or request an advance for business expenses during travel.
Who should take this course: Anyone who would like a summary of the NYU standardized Business Expenses Policy as it pertains to business travel or AP Workflow users who would like guidance on when it is appropriate and permissible to request reimbursement or advance for business expenses related to travel.
Course Duration: 15 Minutes.
FIN 202: Understanding Unrelated Business Income Tax (UBIT)
Open FIN 202: Understanding Unrelated Business Income Tax (UBIT) in iLearn (NYUHome login required)
This course focuses on Unrelated Business Income, or UBI, and why it is important that the University reports this income accurately. The activities that generate UBI, including a 3 part UBI test to help determine if any of your income-producing activities generate UBI; The types of activities that are exceptions to the UBI rules, with an example of each; And common University activities that require interpretation to determine whether or not they will generate UBI, including an example of each. After completing this course you can download a pdf reference guide that includes all the information in this tutorial, plus additional examples of common University activities that may generate Unrelated Business Income.
Who should take this course: University Fiscal Officers, their designees, and all employees who are responsible for their department’s financial activities
Course Duration: 14 minutes.
FIN 203: GLACIER Nonresident Alien Tax Administration
Open FIN 203: GLACIER Nonresident Alien Tax Administration in iLearn (NYUHome login required)
This course presents a description of why the University uses GLACIER to manage Nonresident Alien Tax Information, the Roles & Responsibilities required for University GLACIER Administrators and technical demonstrations of the steps required to use the GLACIER system.
Who should take this course: NYU Administrators who manage Nonresident Alien Tax Payments
Course Duration: 8 minutes.