The University of Minnesota Tax Management Office (TMO) is responsible for managing certain tax risks at the University. In connection with this responsibility, the TMO educates the campus community regarding various tax issues affecting the University. This requires communicating complex tax issues in a manner that is understandable to the community. One method of accomplishing this is through job aids issued by the TMO. These job aids provide clear, indepth information about specific tax issues important to the University community.
Because these job aids were prepared to educate and inform the campus community on tax issues generally, any tax advice contained in them is not intended or written to be used, and cannot be used by any recipient, person or taxpayer for the purposes of (i) avoiding federal or state tax penalties that may be imposed under the Internal Revenue Code or applicable state law on any taxpayer or (ii) promoting, marketing or recommending any transaction or matter addressed therein to another party.
- Job Aid for Making Fellowship vs Employee Determinations (pdf)
- Job Aid for Reporting Taxable Benefits Provided to Community/Resident Hall Advisors/Assistants (pdf)
The TMO reviews submissions of the application listed below to determine whether the facts and circumstances support an income tax exclusion.