Question related to:	Areas of coverage:	Responsible Area:	Primary Contact Information

Non-resident Aliens	US tax classification Tax treaty benefits FICA exemptions Form W-4 Form W-8 Ben (tax treaty benefits) Form 8233 (tax treaty benefits) Form 1042-S (and reprints) Fellowships Loan Forgiveness	University Financial Services - Customer Relations	(617) 495-8500, option 5 Nratax_ufs@harvard.edu

Reimbursements and Corporate Card	Tax issues/questions around payment requests using Web Voucher Reimbursement (WVR) or Direct Pay (Corporate Card)	University Financial Services - Reimbursements and Card Services	Margarita Rivera (617) 495-9951

Accounts Payable	Tax issues/questions regarding HCOM payment requests and invoice import Fellowships Form W-9 Form 1099 Form 1099 reprints	University Financial Services - Customer Relations	(617) 495-8500, option 2

Mass Performers Withholding	Notice of reduction in withholding or waivers Attestation forms Refunds	University Financial Services	Dave Casavant (617) 495-9644 or Sharon Bell (617) 495-4099

Payroll	Tax issues/questions around payroll/PeopleSoft matters Tax issues/questions around payment requests on Additional Pay forms (e.g. moving expenses; additional compensation; gifts) Form W-2 Form W-4	UFS – Payroll	Joanne Jordan (617) 496-1994 Help Desk (617) 495-8500, option 4 ufs_crt@harvard.edu

Sales, Meals and Services Tax	Reporting on University sales Tax Stamps	Tax Reporting	Brian Carithers (617) 384-9648

Sales Tax Forms	Sales tax exemption for Massachusetts and other states	Strategic Procurement	http://www.procurement.harvard.edu/news.shtml See "Forms to Download"

Form W-9	Request for Taxpayer Identification Number and Certification	Strategic Procurement	http://www.procurement.harvard.edu/news.shtml See "Forms to Download"

Student	Form 1098-T (qualified tuition/fees) Form 1098-T (Continuing Ed)	Student Financial Services http://universitysfs.harvard.edu/icb/icb.do	1098-T: Student Receivables Office (all students except Extension and Summer School) (617) 495-2739 or ECSI (24 hrs) (888) 549-3274 http://www.ecsi.net/harvard1098t/ 1098-T released by January 31 1098-T: Extension and Summer School Students TCRS (24 hrs) (877) 467-3821 http://www.1098t.com/ 1098-T released by January 31 1098-E: Student Loan Office (617) 495-3782 www.ecsi.net/harvard1098e 1098-E released by January 31

Cash Receipts	Form 8300 (receipts over $10,000)	Cash Receipts	Ellen Kelly (617) 495-2738

Mortgage and Educational Loans	Form 1098 Imputed interest income (MRL/NML)	Mortgage and Educational Loan Office (MELO)	Kathy MacDonald (617) 495-8858

Tax Reporting	IRS determination letter/Tax ID # Form 990 Compensation (Form 990 disclosures) Form 990T Form PC/Schedule RO Certification of US Tax Residency (Form 6166)	Tax Reporting	Amy Esposito (617) 495-7792

Unrelated Business Taxable Income (UBTI)	UBTI questions New UBTI activities	Tax Reporting	Jodi Kessler (617) 496-7131