Please Note: Tax policies are intended for the purpose of informing University of Illinois System employees and other system-related individuals about relevant tax issues. These tax policies do not constitute legal or tax advice. Individuals should consult with their attorneys or tax professionals for advice on personal issues.
18.1 Certifying Acceptance Agent has been discontinued.
18.2 Foreign Nationals
18.3 The University of Illinois Supplemental 403(b) Retirement Plan
18.4 Student Employee FICA Exception
18.5 Fringe Benefits
18.6 Sales/Use/Gross Receipts Tax/Goods and Services Tax
18.7 Hotel Operators' Occupation Tax
18.8 Telecommunications Tax
18.9 State of Illinois Employees' Deferred Compensation Plan Under Internal Revenue Code §457
18.10 Human Subjects Payments
18.11 Raffle Winnings
18.12 Tax Status and Exemption
18.13 Unrelated Business Income (UBIT)
18.14 Miscellaneous Tax-Related Policies and Other Information
18.15 Payments to Employees: Assignment of Income and Constructive Receipt
18.16 Implications of Conducting Business Outside the State of Illinois
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