Tax Services

The Tax Services Department ensures that the university complies with a variety of federal and state tax laws and regulations. We strive to provide the highest quality advice and service on tax issues such as unrelated business income tax, compensation and fringe benefits, nonresident alien payments and tax treaty provisions, tax-exempt bonds and private business use restrictions, retirement plans, scholarships and fellowships, the student FICA exemption, and education tax credits.

UNRELATED BUSINESS INCOME TAX (PDF)

Unrelated business income is any income derived from a trade or business, which  is regularly carried on, and not substantially related to  Rutgers exempt function.

Education Tax Benefits

Learn more about tuition and fee deductions, the American Opportunity Tax Credit, the Lifetime Learning Tax Credit, income limitations, eligible payments, and more.

Sales and Use Tax Guidelines and Resources

State requirements for sales and use tax. Download Rutgers' New Jersey and out-of-state state tax exemption certificates.

Determining Worker Status: Employee or Independent Contractor?

Identify key factors when hiring new workers and download useful resources.

Student Worker Tax Exemptions

Learn more about credit and semester requirements for student work tax exemptions.

Payments to Nonresident Aliens

Information about visa status and payment eligibility, income tax treaties, and identification requirements.

Miscellaneous Payments to Individuals, Awards, Grants, Stipends, and Honoraria

Learn how payments are defined and the corresponding withholding levels for U.S. citizens and resident aliens.