Campus reporting requirements table

Return to 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 has stopped)
Tax Services, System Office
2. Alcohol (Industrial) - Annual MN Permit - still required
(MN Dept. of Public Safety, Form PS 9018)
Campus
3. Charitable Acknowledgments of Contributions
(Quid Pro Quo donations)
N/A (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 N/A (Campus provides acknowledgment to Donor)
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 (Nonresident Alien Treaty Benefits, IRS Form 8233) Campus
10. Exemption (Minnesota Certificate of Exemption, Form ST3) Campus
11. Foreign Bank Account Reporting (FBAR) 
No longer required
Tax Services, System Office
12. Leases (Capital Bonds) (IRS Form 8038-G, Form 8038-GC) Tax Services, System Office
13. MinnesotaCare Tax (Payments & Annual Tax Return - Online) Campus
14. Nonresident Aliens (Vendors and Scholarships) Tax Services, System Office & MMB
15. Nonresident Aliens (Vendors and Scholarships - IRS Form 8233 Treaty Benefits) Campus
16. Nonresident (MN) Entertainer Tax (MN Form ETD and Form ETA) Tax Services, System Office
17. Raffles and Drawings (Contact Tax Services) Campus AND Tax Services - Potential Filings
18. Sales Tax - Minnesota (Online) Campus
19. Sales Tax - Wisconsin (WI Form ST-12) Tax Services, System Office
20. Student Employee Payroll Tax ( IRS Form 8233 and MN Form MW-R) Campus
21. Student Payroll Employment Taxes (Federal and State Deposits and Filings) Tax Services, System Office
22. Unrelated Business Income (IRS Form 990-T) Tax Services, System Office
23. Tax Authority Correspondance  (Campuses that receive correspondance such as audit letters or other tax notices from a tax authority should contact Tax Services) Tax Services, System Office
24. Year End Reporting (IRS Form 1098-T, 1099 series, 1042-S, and W-2) Tax Services, System Office & MMB

NOTE:
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.