UC Accounting Manual
7. Tax Compliance
Policies in this category outline the university’s responsibilities under federal, state, and local tax laws. They provide direction for tax reporting, withholding, sales and use tax, unrelated business income, and other compliance requirements.
Accounting Manual updates
As part of our ongoing improvement efforts, the Accounting Manual is currently undergoing revision to ensure the content remains current. Updated guidance will be issued in each chapter as it becomes available.
Policy Documentation
- Employee Non-Cash Awards (BFB-G-41)
- Entertainment (BFB-BUS-79)
- Moving: Policy and Regulations Governing Moving and Relocation (BFB-G-13)
- Travel Regulations (BFB-G-28)
Procedure Documentation
To request access to internal procedure documentation, please email the Accounting Manual inbox from a University of California email address. Once provisioned, if you have issues accessing the documentation, use Troubleshooting Box Access.
- Taxes: Sales and Use Taxes (T-182-73-63010)
- Federal Excise Taxes (AM-T182-22)
- Transient Occupancy Taxes (T-182-75_TL102)
- Local Telecommunication Taxes (AM-T182-25)
- State Fuel Taxes (AM-T182-76)
- State Withholding from Nonwage Payments to CA Nonresidents (D-371-77)
- T-182-735 Taxpayer ID Numbers (T-182-735-r)
- UC Guidelines Partial Exemption Sales Use Tax R&D
- Scholarships Fellowships Educational Assistance (T-182-77)
- Disbursements: Accounting for and Tax Reporting of Payments Made Through the Vendor System (D-371-12 1)
- Payment Chart (Payment Chart)
- Excel Payment Chart (Excel Payment)
- Disbursements: Honorarium Payments (D-371-35)
- TIN Listing as of Dec 2020 (T-182-735)
- Loaned Auto Policy (E-821)
- Property Tax Exemption for Real and Personal Property (G-38)
- Federal Taxation of Citizens (P-196-28)
- Federal Taxation of Aliens 2020 update (T-182-27)
