Campus reporting requirements table

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Campus reporting requirements

Description of the filing
Who actually files with the authorities
1. Alcohol (Industrial) - Alcohol and Tobacco Tax Annual Permit
(Form TTB F 5630.5R) (Federal filing status under review)
Tax Services, System Office
2. Alcohol (Industrial) - Annual MN Permit - still required
(MN Dept. of Public Safety, Form PS 9018)
3. Charitable Acknowledgments of Contributions
(Quid Pro Quo donations)
Campus provides acknowledgment to Donor
4. Charitable Intellectual Property Donations Tax Services, System Office
5. Charitable Motor Vehicle, Boat, Airplane Donations
(IRS Form 1098-C)
Tax Services, System Office
6. Charitable Motor Vehicle, Boat, Airplane Donor Acknowledgment Campus provides acknowledgment to Donor & enters donation in ISRS
7. Dispositions of Certain Donated Property within 3 years (File IRS Form 8282 within 125 days) Campus (also, copy to Donor)
8. Employee Payroll MN Management & Budget (MMB)
9. Employee Payroll  - Employer Provided Educational Assistance Campus
10. Employee Payroll (Nonresident Alien Treaty Benefits, IRS Form 8233) Campus
11. Exemption (Minnesota Certificate of Exemption, Form ST3) Campus
12. Foreign Bank Account Reporting (FBAR) 
No longer required
Tax Services, System Office
13. Leases (Capital Bonds) (IRS Form 8038-G, Form 8038-GC) Tax Services, System Office
14. MinnesotaCare Tax (Payments & Annual Tax Return - Online) Campus
15. Nonresident Aliens (Vendors and Scholarships) Tax Services, System Office & MMB
16. Nonresident Aliens (Vendors and Scholarships - IRS Form 8233 Treaty Benefits) Campus
17. Nonresident (MN) Entertainer Tax (MN Form ETD and Form ETA) Tax Services, System Office
18. Raffles and Drawings (Contact Tax Services) Campus AND Tax Services - Potential Filings
19. Sales Tax - Minnesota (Online) Campus
20. Sales Tax - Wisconsin (WI Form ST-12) Tax Services, System Office
21. Student Employee Payroll Tax ( IRS Form 8233 and MN Form MW-R) Campus
22. Student Payroll Employment Taxes (Federal and State Deposits and Filings) Tax Services, System Office
23. Unrelated Business Income (IRS Form 990-T) Tax Services, System Office
24. Tax Authority Correspondence  (Campuses that receive correspondence such as audit letters or other tax notices from a tax authority should contact Tax Services) Tax Services, System Office
25. Year End Reporting (IRS Form 1098-T, 1099 series, 1042-S, and W-2) Tax Services, System Office & MMB

Campuses are responsible to provide all information on a timely basis when Tax Services files. Please contact Tax Services with questions.

If you have questions or comments please e-mail Tax Services or refer to the staff directory link at the top of this page for additional contact information.