Welcome Personal Payments Training Agenda Personal Payments New Personal Payment Process Signature Delegation Form PC Form RCS Glacier Software Non-Resident Alien Payments Living Allowances Scholarships & Fellowships Prizes & Awards Receipt Guidelines Independent Contractor vs. Employee Contacts & Reference Materials.
Download ReportTranscript Welcome Personal Payments Training Agenda Personal Payments New Personal Payment Process Signature Delegation Form PC Form RCS Glacier Software Non-Resident Alien Payments Living Allowances Scholarships & Fellowships Prizes & Awards Receipt Guidelines Independent Contractor vs. Employee Contacts & Reference Materials.
Welcome Personal Payments Training 2008 Agenda Personal Payments New Personal Payment Process Signature Delegation Form PC Form RCS Glacier Software Non-Resident Alien Payments Living Allowances Scholarships & Fellowships Prizes & Awards Receipt Guidelines Independent Contractor vs. Employee Contacts & Reference Materials Personal Payments Consulting, Honoraria, Fees, etc. Form PC Required SSN Home Address Period Covered Brief Explanation of Services Fees and expense reimbursements must be on separate lines on the Invoice Voucher for IRS reporting Form 52A – request for electronic funds transfer Preferable payment method for payment going outside the US Route Form 52A & all backup through Cheryl Byers, Taxes Name & SSN must be on Form 52A Personal Payments Additional Instructions for Non-Residents Glacier Software has replaced the 2nd page of the Form 1&2 Attach copies of supporting documentation Passport Visa Page I-94 Card I-20(F1) DS-2019(J1) I797(H1B) 8233 Form (if applicable) W-7 Form (if applicable) Personal Payments Lives and Works Outside the US If a Non-Resident Alien lives and works outside of the US, Purdue has no tax withholding or reporting responsibilities. Notate in the description box on the Invoice Voucher that the individual lives and works outside of the US. Retain documentation in the business office that supports the work was done outside of the US. Personal Payments One-Stop Shop for Personal Service Payments Reduce processing time Prevent duplication of effort Document review will occur one time All questions answered in one department Personal Payments-Flowchart Signature Delegation Authority to sign for the procurement of goods and services – except for payments to individuals Comptroller/SPS Review Allowability Conformity to restrictions imposed by state regulations Meet restrictions imposed by donor, external provider and the University Meet restrictions imposed by the federal government, OMB Circulars A-21, A-110 Meet restrictions placed on specific grants or contracts Signature Delegation Comptroller/SPS Review (cont.) Allocable Authority to commit funds Benefit the funding sources Funds are available Reasonable & Necessary Quantity and Price are considered appropriate by a prudent person Necessary to conduct the work of the office or department Signature Delegation Departmental Review Account number is valid Funds are available Correct object code & DREF (if applicable) Visa issues for personal travel payments checked Appropriate documentation is attached Academic approvals Comptroller review – allocable, allowable, reasonable, signature Route to Tax Department Signature Delegation Payments to Individuals Honorariums, Consulting Fees, Reimbursements, etc Reviewed by Business Office for allowability, allocability & reasonableness Sign under ‘Recommended’ (based on limit) If a Form PC is needed, review with scrutiny, any questions contact the Tax Department Forward to the Tax Department Form PC-Payee Certification Start using 07/05 version immediately Replaces Form 1&2 Available on the Taxes Website Non-Residents, who are receiving compensation and are not current employees, need to complete Glacier The tax department will use this information to accurately withhold and report taxes Form 21 (Revised 06/05) Payee Certification Use when making participant payments, paying non-Purdue student or non-staff awards,reimbursement of fees/expenses to speakers, honoraria, artists/entertainers, or consultants. Attach to Invoice Voucher, Form 56. Go to www.purdue.edu/taxes for more information. A. Payee Information For Cale ndar Ye ar (To be completed by Payee) 1. Name: 2. Home Address: (Please enter name as shown on your Social Security Card) 3. Social Security Number: 4. Email Address: 5. Are you a student? (Please Include 4-Digit Zip Code Extension) No Yes If yes, Name of Institution 6. Are you an employee or former employee of Purdue University? *If no, name of Employer No * Yes** **If yes, dates of employment at Purdue 7. Do you have immediate relatives employed at Purdue? If yes, please list name(s) and department(s). No Yes 8. Citizenship and Residency - Used to determine appropriate tax withholding and reporting H1 B, F 2 , T N, a n d O1 v i sa h o l de r s a r e n o t e l i g i bl e fo r co mpe n sa t i o n fo r i n de pe n de n t pe r so n a l se r v i ce s. Residency Status: US Citizen Permanent Resident Permanent Resident (Green) Card # Non-Resident Alien Visa Type: No n - R e si de n t Al i e n s, pl e a se co mpl e t e y o u r Gl a ci e r fi l e S T OP! If this arrangement is l o n g-term c o n s u l ti n g (more than 20 calendar days or multiple payments), D O N O T CO M P L E T E Sec ti o n s B . , C. , a n d D . at this time. Complete Form 22, Request for Approval for Consulting Services, obtain approvals & forward to the Tax Department, FREH, with a copy of this Form 21. B. Payment Information (To be completed by department business office) T o a u th o ri ze p a ymen t f o r s ervi c es ren d ered , c o mp l ete Sec ti o n s B , C, a n d D , and forward with Invoice Voucher (Form 56) and appropriate documentation to the Tax Department, FREH. Description of Services/Reason for Payment: Was the work performed outside the United States? No Yes Is this a progress payment? Period Covered by Payment: *If yes, is this a final payment? Itemized Payment: Honorarium/Fees for Service Expens es Airfare Ground Transportation Subsistence: Food Lodging Other Account Number Fee/rate per hour,day,etc. No. of hours,days,etc. $ X $ $ $ $ X X X X = = = = = = (Fund) C. Payee Certification (Dept) (Project) Total (Dref) No Yes* No Yes Foreign Curr.Type $ $ $ $ $ $ $ T o t a l In v o i ce Amo u n t (To by signed by Payee EACH TIME a payment is requested) Note: The Internal Revenue Service does not require your consent to any provision of this document other than the certification required to avoid backup withholding. By Signing this invoice I a) Certify that this invoice is correct and just, the amount claimed is legally due, after allowing for all just credits, no part of the same has been paid, no part will be paid by another entity, nor will any expenses claimed here be used as a deduction for tax purposes; b) Certify that I am not a Federal employee; c) Agree that all inventions and materials first developed or produced as a result of the above described consulting activities will be reported to Purdue and all rights, both domestic and foreign, to inventions and materials first developed or produced as a result of the above described consulting activities shall be retained by Purdue University, and d) Agree not to disclose any information furnished by Purdue University that was identified as proprietary information. Under penalities of perjury, I certify that: e) The number shown on this form is my correct taxpayer identification number, f) I am not subject to backup withholding, and g) the information regarding citizenship in A.8. above is correct. Signature of Payee: Date: D. Verification of receipt of deliverables and/or services by individual with first-hand knowledge (Required for all payments except participant payments and award payments.) By signing below, I certify that the services described in Section B. are essential to the project, that internal resources are not available to perform the work, and the consultant's fees are appropriate. I also certify that the services have been received, including any report(s) due. Signature: Title/Position: Date: Form RCS-Consulting Agreements Consultant Payments Duration of Service is greater than 20 days Multiple payments paid to consultant Complete and forward to the Tax Department Form RCS-Long Term Consulting Agreement Form 22 (Revised 06/05) Request for Approval for Consulting Services Documentation and Prior Approval(s) Required to Pay Long-Term Consultants Must be accompanied by a Form 21 with only Section A completed A. Payee Information (Required) Na me : (Please enter name as shown on Form 21) B. Documentation Required for Long Term Consulting Arrangement Complete this section if consulting meets criteria for long-term consulting. Call the Tax Department for more information. Provide enough information to clearly define the work and terms of the agreement. Documentation may be attached to this form in place of filling in the form itself. Statement of Work: Describe Consultant's Credentials, including why he/she meets project needs: Describe required deliverables, if any: Identify Any Special Conditions Related to the Consulting Arrangement: Term of Project : Expected Completion Date: If project will be done in segments, please describe detailed schedule for each segment, including dates and deliverables: Total Estimated Costs for Project Fees for Service Fee/rate per hour,day,etc. No. of hours,days,etc. Total Fees $ X = $ Airfare $ X = $ Ground $ X = $ Food $ X = $ Lodging $ X = $ $ X = $ Expenses to be paid Transportation Subsistence Other Expenses - Account Number (Fund) (Dept) (Project) (Dref) Total Estimated $ Cost If progress payments will be made, please describe detailed payment schedule: C. Request and Approval Signatures R e qu e st e d by : Signature: Date: Title/Position: Appr o v e d by : Date: Head of Department/College (Required) Appr o v e d by : Date: Dean/Director (Follow guidelines for individual College/Area) Form PC & RCS Business Office Guidelines can be found on the Taxes website as part of the consultant payments tab A Quick Reference Guide for Form PC & RCS is also available on the Taxes website as part of the consultant payments tab http://www.purdue.edu/taxes/Consultant_ Payments/Welcome.html GLACIER Glacier is a web based International tax compliance system. Instead of handing out tax forms to international visitors, you will be issuing them passwords. GLACIER Business office procedure to receive access to issue passwords; e-mail the Tax Department the following information: Name Title Campus address Campus phone and fax number E-mail address You will receive an e-mail with your password and instructions on how to login. The e-mail will come from [email protected] and not Purdue. GLACIER When you issue a password, an e-mail is sent to the visitor asking them to enter their information into the Glacier system. The e-mail will come from [email protected] and not Purdue. Please advise them to look for this e-mail and others in the future. Advise them to keep the password and instructions for future use of the Glacier system. GLACIER After the visitor enters their information, a Tax Summary Report, and any other required IRS forms will be available to print. Ex) 8233, W-8BEN, or W-7. The Tax Summary Report will replace the NRA-100. If the visitor does not have a social security number or an ITIN, Glacier will put a hold on printing the forms for that visitor. The Tax Department can override the hold and print the forms when the employee is in our office. The business office needs to contact the Tax Department to override the hold which enable the visitor to print the forms. The Tax Department will process the ITIN application upon receipt of the payment request. GLACIER We will use Glacier to generate the tax forms required for payments to individuals receiving personal service payments, scholarships, awards, royalty payments, or reimbursement of travel expenses via invoice vouchers. The Tax Summary Report printed from Glacier will replace the NRA-100. GLACIER Fellowship recipients will also be using this system. For the payments above, check the NonEmployee box for Pay Period type when you are issuing a password. If you have an incoming visitor having difficulties printing, offer to print the forms for them when they arrive in your office. Non Resident Alien Visas Not all Visas are the same Try to choose the appropriate visa for an individual before they come to the US There are different restrictions for paying compensation and for reimbursing travel expenses Refer to the visa payment reference sheets Visa Types B-1 - Visitor Business B-2 - Visitor Tourist WB - Visa Waiver Business WT - Visa Waiver Tourist F – Student J – Exchange Visitor H-1B – Specialty Worker TN – NAFTA Professional (Canada or Mexico) EAD – Employment Authorization Card Additional Non-Resident Alien Instructions There are IRS and USCIS regulations we must follow for Non-Resident Aliens. Purdue University uses a web-based tax compliance system, called Glacier, to assist us in complying with these regulations. Any time you receive some form of income from Purdue, such as a payment for services, an award, or a fellowship, you will need to create or update you record in Glacier. Current employees or if you have been paid by Purdue this year: You should have an e-mail with your password and login instructions to the Glacier system. You can request a copy of your password and login instructions by sending an e-mail to [email protected]. You will need to update the Glacier system with your current information and add the type of payment you are receiving. Print the Tax Summary and any other forms as directed. Sign the forms and send them with copies of the documents listed on the Tax Summary to your contact in the business office. If you have not been paid by Purdue before: The business office will send you an e-mail giving you login instructions and your password to create your record in the Glacier system. Print the Tax Summary and any other forms as directed. Sign the forms and send them with copies of the documents listed on the Tax Summary to your contact in the business office. Honorarium / Fee Payments to Non-Resident Short-Term Visitors - Please attach a copy of the individual's passport, I-94 card and when applicable visa, EAD card, I-20, DS-2019, or approval from sponsor - Attach a copy of IRS Form 8233 if eligible for a treaty (exemption from taxes) - Attach a copy of IRS Form W-7 if the individual does not have a social security number or ITIN Can we pay an Honorarium/Fee? Stipulations and Exceptions B-1 9 DAY LIMIT Yes * Must have 9-5-6 statement from Glacier signed B-2 9 DAY LIMIT Yes * Must have 9-5-6 statement from Glacier signed WB 9 DAY LIMIT Yes * Must have 9-5-6 statement from Glacier signed WT 9 DAY LIMIT Yes * Must have 9-5-6 statement from Glacier signed F-1 No Human Subject payments to Purdue students are allowable Allowable with approval from sponsor for Curricular Practical Training on the I-20 F-2 No J-1 Student No Human Subject payments to Purdue students are allowable J-1 Scholar/ Yes Researcher/ Teacher Need written authorization from sponsor or If Purdue is sponsor for activity being compensated, DS-2019 is authorization J-2 Yes Must have Employment Authorization Card H-1B No We may pay the sponsoring institution directly and they can pay the individual O-1 No We may pay the sponsoring institution directly and they can pay the individual TN No We may pay the sponsoring institution directly and they can pay the individual EAD Card Yes (Employment Authorization Card) * 9-5-6 Statement Visitors in business or tourist status (B1, B2, WB, WT) may be paid honoraria and/or reimbursed for travel expenses if the visitor is engaged in the activity being compensated for any portion of 9 days or less and the visitor has not been paid or reimbursed by more than 5 other US institutions or organizations during the past 6 months. Reimbursement of Travel Expenses for a Non-Resident Short-Term Visitors Receiveing Honorarium/Fee Payments - Please attach a copy of the individual's I-94 card and when applicable authorization from sponsor on F-1s and J-1s Stipulations B-1 - no honorarium - with honorarium Yes Yes Can reimburse for length of stay ** Must have B1 on I-94 card Limited to 9 days and must sign 9-5-6 statement Yes * Must have 9-5-6 statement from Glacier signed Yes Yes Can reimburse for length of stay ** Must have WB on I-94 card Limited to 9 days and must sign 9-5-6 statement WT 9 DAY LIMIT Yes * Must have 9-5-6 statement from Glacier signed F-1 F-2 No No Allowable with approval from sponsor for Curricular Practical Training on the I-20 J-1 Student No J-1 Scholar/ Researcher/ Teacher Yes Need written authorization from sponsor or If Purdue is sponsor for activity being compensated, DS-2019 is authorization J-2 Yes Must have Employment Authorization Card H-1B Yes Occasional and incidental to alien's employment ** 7 day limit ** Greater than 7 days, need written authorization from sponsor or pay sponsor directly O-1 TN No No We may pay the sponsoring institution directly and they can pay the individual We may pay the sponsoring institution directly and they can pay the individual B-2 9 DAY LIMIT WB - no honorarium - with honorarium EAD Card Yes (Employment Authorization Card) Travel expenses for business purposes are reimbursed under the accountable plan rules used by the travel department - receipts required * 9-5-6 Statement Visitors in business or tourist status (B1, B2, WB, WT) may be paid honoraria and/or reimbursed for travel expenses if the visitor is engaged in the activity being compensated for any portion of 9 days or less and the visitor has not been paid or reimbursed by more than 5 other US institutions or organizations during the past 6 months. Note: We can reimburse travel only for F-1 & J-1 if they are not receiving honorarium/fee payments for services w/o sponsors approval. This payment type is taxable to the individual and taxes will be withheld. Noteworthy Restrictions B-1 / B-2 and WB / WT Limited to 9 days of service at Purdue and cannot have been paid or reimbursed expenses at more than 5 institutions in the past 6 months (95-6 Statement) Must sign 9-5-6 statement printed from Glacier Noteworthy Restrictions Exception: B-1 and WB can be reimbursed expenses for greater than 9 days if they are not receiving an honorarium. In this case they do not have to sign the 9-5-6 statement. Must have I-94 card with B-1 or WB indicated The visitor must stop at the border or point of entry and request the I-94 card be marked B-1 or WB If B-1 or WB is not marked on the I-94 card, the 9 day limit applies Noteworthy Restrictions H-1B, F-2, TN, and O-1 visas cannot be paid honorarium/fee for services H-1B, TN, and O-1 are employment visas that are employer specific, job specific, and site specific. If Purdue is not the sponsor of the individual, then approval from the sponsor may be needed before the payment can be made. Paying an Institution Directly If you want to pay an H-1B, TN, or O-1 a fee or reimburse expenses, you can pay their sponsoring institution directly. Ask the sponsor to send an invoice to Purdue and pay it on a direct Invoice Voucher through A/P. Contact SPS for guidance on their accounts. The sponsor then passes along the fee to the individual and they are responsible for tax withholding and reporting. I-94 card F-1, D/S = Duration of Stay (J-1 also D/S) TN - Date specific (H-1 also date specific) DS-2019 What is a Tax Treaty? Treaties between the US and other countries are negotiated. They allow for certain types of income to be exempt from tax. There are many articles (categories) in a tax treaty. Some of the common articles we use are an exemption from tax for employee compensation, scholarship and fellowship payments, independent contractor payments, prizes and awards, and royalty payments What is a Tax Treaty? Some countries have an exemption from tax withholding for all categories of income and some may only have negotiated an exemption for independent contractor payments for example. Please check the tax treaty charts on our website for a current listing of countries exempt from tax under each income type. Glacier will indicate the allowability of the Canadian treaty, however, Purdue University does not honor the Canadian tax treaty; the individual can collect the treaty on their annual return. IRS Form 8233 This form will print from Glacier if applicable We must have an original signature to grant exemption Must have a Social Security Number or Individual Taxpayer Identification Number Listing of countries with tax treaties is on the taxes website (http://www.purdue.edu/taxes/pdf/treatli m.pdf) IRS Form W-7 Used to apply for ITIN (Individual Taxpayer Identification Number) The IRS will issue an ITIN to anyone not eligible to receive a SSN Copies, of supporting documentation will be listed on the Tax Summary printed from Glacier, should be forwarded with the invoice voucher or wire transfer request to Cheryl Byers. IRS Form W-7 The tax dept. will send the W-7 into the IRS and follow for the issuance of a number Anyone receiving any type of payment should have a SSN or ITIN If an individual does not have an ITIN, the maximum tax withholding of 30% will be withheld Until an ITIN or an SSN is received by the tax department, no tax treaty will be honored and the maximum tax withholding of 30% will be withheld from all payments Travel Reimbursement Form PC NRA (Glacier) Original Receipts CONUS Subsistence Rate Copy of I-94 Card Refer to reimbursement of travel expense for NRA http://www. purdue.edu/travel/subsisten ce/welcome.html Sales Tax is Reimbursable to Consultants/Visitors WT and B-2 visa holders are limited to 9 days reimbursement and must sign the 9-5-6 statement. Prospective Employees We can reimburse expenses for trips to interview for any visa type on nonresident aliens. Follow the travel department’s reimbursement policy. Form 17C is required. Living Allowances Key Question to ask: Is the person PERFORMING SERVICES (Whether paid fee or not) versus FELLOWSHIP (For the benefit of the individual, to further their education or training) Living Allowances PERFORMING SERVICES Reimburse expenses using the Travel Department’s policies. Paying subsistence is allowable Payments of rent for temporary assignments (less than one year) should be paid directly to the vendor, but still need to be processed through the tax department Any amount above allowable expenses is included in income. Living Allowances FELLOWSHIP – No Services Provided - US Citizens, Resident Aliens, and Resident for Tax Purposes Receipts are not needed No tax withholding by Purdue Individual includes payment in taxable income on their tax return No tax document issued by Purdue Living Allowance FELLOWSHIP – No Service Provided - Non-Resident for Tax Purposes Individual needs to be in Glacier Receipts are not needed SSN or ITIN required Signed IRS Form W-8BEN needed (printed from Glacier) Attach a Copy of I-94 card, visa page, and I-20 (for F-1) or DS-2019 (for J-1) Reported to the IRS on a 1042-S Form Glacier will indicate the availability of a treaty Scholarships and Fellowships An amount given to an individual to aid in the pursuit of study, training, or research Cannot be a payment for services Grantor specifically intends money be spent to defray costs of study, training, or research Processed through the Division of Financial Aid (DFA) for currently enrolled students Scholarships and Fellowships Scholarships, Fellowships, and Training Grants for students not currently enrolled US Citizens, Resident Aliens, and Resident for Tax Purposes Need SSN Not Reportable to the IRS by Purdue Individual will receive scholarship letter with payment Scholarships and Fellowships Non Resident for Tax Purposes Glacier will determine taxability and forms required SSN or ITIN required Form PC W-8BEN Form Required (print from Glacier) Attach copies required by the Glacier Tax Summary; These could include a copy of the I-94 card, visa page, and I-20(F1) or DS-2019(J1) Reported to the IRS on a 1042-S Form Scholarships and Fellowships If eligible for a treaty If not eligible for a treaty 0% tax withheld F-1 or J-1 visa holder – 14% tax withheld Other visa type – 30% tax withheld Countries with treaties (tax withholding exemptions) can be found on our website (http://www.purdue.edu/taxes/pdf/treatli m.pdf) Prizes and Awards Currently enrolled students must go through DFA All others paid through Accounts Payable An amount received primarily in recognition of a special achievement or is the result of entering a contest. Ex.) Poster contest Grantor does not specifically state how the money should be spent. Prizes and Awards US Citizens Need SSN & Home Address Form PC Required Report to IRS on a 1099-MISC Note: If award is directly related to job performance, must be processed through Payroll. Prizes and Awards Non Resident Aliens SSN or ITIN Required Form PC Use Glacier to determine forms required W-8BEN Form Required Attach copies of supporting documentation I-94 card Visa page I-20 (F1) DS-2019 (J1) Report to the IRS on a 1042-S Form Tax withheld at 30% without regard to a tax treaty Checklist for payments to Non-Resident Aliens Is visa type eligible for payment of compensation? Is visa type eligible for reimbursement of expenses? Refer to visa payment reference sheets. Obtain authorization from sponsor if needed (J-1 and H-1B.) Attach a copy of immigration documents: If Receiving Reimbursement Compensation of Expenses o Passport I-94 Card o I-94 Card Authorization from sponsor, o Visa (except visa waiver) if needed o I-20 for F-1 o DS-2019 for J-1 o Employment Authorization Card, if has one o Authorization from sponsor, if needed Attach IRS Form 8233, if eligible for a treaty (exemption from taxes) for an honorarium or fee. Attach IRS Form W8-BEN for payment of scholarships, fellowships, awards, or royalties. Attach IRS Form W-7 if the individual does not have a social security number or individual taxpayers identification number (ITIN) - not needed for reimbursement of expenses only. NOTE: If the visa type is unusual or the circumstances are unique – contact the tax department for guidance. CASH ADVANCES Common uses for Cash Advances Human Subject payments (under $50) Business or Consultant expenses in country outside U.S. (Use credit card when possible) PRF handles cash advances for employee travel Call the Tax Group for assistance Cheryl Byers, phone 49-41165 Human Subjects A separate Invoice Voucher is required for each payment to a non-resident. We have tax withholding and reporting requirements. If the non-resident is not a current employee, please have them complete Glacier Copy of the Human Subject procedures is on the Taxes website under the Human Subjects heading. (http://www.purdue.edu/taxes/Human_Subj ects/) Receipt Guidelines Original itemized receipt required Receipt must show paid in full or proof of payment is needed Cannot reimburse for alcohol Receipts for travel reimbursement under $75 not required, except hotel Airline receipt must be the ‘Passenger Receipt’ with the fare amounts noted Receipt Guidelines Any international receipt must be converted to US dollars, unless being reimbursed in foreign dollars If receipt is unavailable from vendor, use the missing receipts form (on an exception basis only) Travel Form 17MR (http://www.purdue.edu/travel/xls/missingre ceipt.xls) Worker Classification Determination “High Profile” Audit Issue Employee and Independent Contractor defined Application of facts and circumstances – Right to Control Behavioral Control – How the Work is Done Instructions How, when, where to do the work What equipment or tools to use What assistants to hire Where to purchase supplies and services Training Required procedures and methods Work needs to be done a certain way Financial Control – Business Aspects of the Work Significant Investment Reimbursement of Business Expenses Opportunity for Profit or Loss Relationship of the Parties Employee benefits Essential to daily operations Continuing relationship Written contracts Employee vs. Independent Contractor Withholding Requirements Employee: FIT, FICA, Medicare Independent Contractor: None Reporting Requirements Employee: W-2 Independent Contractor: 1099-MISC Contacts Cheryl Byers – Personal Service Payments [email protected] Pam Hartman – Non-Payroll Tax Accountant 41165 47921 [email protected] Linda Mundy – Tax Manager 40521 [email protected] References All of the forms discussed today can be found on the Taxes Website www.purdue.edu/Taxes/ Uniform Guidance Addition Effective December 26, 2014, the rules related to federallysponsored awards are changing. Institutions of Higher Education, the Federal Government’s Office of Management and Budget, its other non-federal partners (state, local governments and nonprofit organizations) and the audit community have been working together to streamline the Federal Government’s guidance on Administrative Requirements Cost Principles, and Audit Requirements for Federal Awards. All personal payments will abide by these regulations.