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Tax Management Office
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Job Aid for Reporting Taxable Benefits Provided to Community/Resident Hall Advisors/Assistants
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This form is used to report taxable nonwage benefits/payments received by student employees working as Residence Hall Advisors, Community Advisors, Apartment Community Advisors and others in similar positions. See the information below to determine taxable items. Only report taxable amounts on the form - do not include nontaxable amounts. For benefits/payments made between December 1 of the previous year and October 10 of the current year, the form must be emailed to Karen Lander (lande016@umn.edu) by October 15. Report taxable benefits/payments made between October 10 and November 30 of the current year on a separate form by December 1. Combine payments for each student for each academic period during the calendar year. There should be one line per student.
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Date: Campus:Tax Year:
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Submitted By: Email:
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EmplidStudent Name (Last, First)Total Taxable Benefits/Payments
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Taxable ItemsThe following should be totaled and reported in the Total Taxable Benefits/Payments column:
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● Meal Allowances (not meal plans or board contracts)
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● Tuition Credits (given in exchange for services, so taxable)
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● Gift Cards
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● Dollar amount of options that include taxable items.
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For example, the following would result in $250 added to the Total Taxable
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Benefits/Payments column. CA's will have the choice of one of the following:
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 > Upgrade to anytime Dining Plan ($295 value)
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 > $250 in additional Flex Dine
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 > $250 in Gopher Gold
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 > $250 as a Tuition Credit
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Nontaxable ItemsMeal plans or board contracts provided for the convenience of the University to student employees are not subject to tax;
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do not report the value as taxable income. However, see above for cash payments made in lieu of meal plans.
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The value of University provided housing is excludable from income when the employment arrangement requires the student employee to live in the housing. Do not report the value as taxable income.
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Please contact Karen Lander at lande016@umn.edu with payroll questions.
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Contact the Tax Management Office at taxhelp@umn.edu with tax questions.
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