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Tax Office

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Royalties

... are processed through the individual departments in Middlebury / the Institute and paid via check or wire;

... are NOT taxed by the College / Institute unless no social security number is provided which triggers a 28% backup withholding;

... are reported by the College / Institute on Form 1099MISC;

... are reported by you on Form 1040 or 1040EZ.

Fundraisers for Individuals

... include, but are not limited to, funds collected by students through a fundraiser to help a fellow student and possibly the family back home;

... can NOT be processed through College accounts;

... are NOT taxed by the College / Institute;

... are NOT reported by the College / Institute or anybody else on any tax form;

... are NOT reported by givee on Form 1040 or 1040EZ;

... are NOT reported by giver on Form 1040 or 1040EZ.

Note: All of the above is under the caveat that the gift is less than $12,000 (for 2008) (see Publication 950 for current limit).

Research Participant Payments

... are processed through the individual departments in Middlebury / the Institute and paid via check or gift certificate or cash;

... are NOT taxed by the College / Institute unless no social security number is provided which triggers a 28% backup withholding;

... are reported by the College / Institute on Form 1099MISC;

... are reported by you on Form 1040 or 1040EZ.

Last Updated: October 12, 2009

Receiving Payments

Documents and IRS Forms needed to get Paid

Social Security and Medicare Tax Exemptions

Payments to Degree Students

Payments to Visitors

Payments to Employees

Other Types of Payment

Payments to Non-Degree Students and Fellows