Tax Manual

Welcome to The Texas A&M University System Tax Manual. This manual is intended to serve as a reference for primary tax issues of members of the System. Issues not clearly determinable will require further review by the Office of Budgets and Accounting and A&M System outside tax counsel.

Employee vs. Independent Contractor Determinations

Taxation of Scholarships and Fellowships – U.S. Residents Only

Fringe Benefits

Taxability of Expense Reimbursements

Private Benefit and Inurement

Other Compensation Issues

Educational Assistance Programs

Moving Expenses

Non-Resident Aliens

Sales Tax

International Tax

Unrelated Business Income Tax

Tax Exempt Financing

Tax Exempt Status

Other Reporting Requirements

Appendix A

Appendix B

Appendix C

Please Note: This tax manual is expressly intended for the purpose of informing our Member universities and agencies of timely tax issues relating to them as employers and state agencies. Any use by individual taxpayers for personal tax issues is discouraged. Individuals should consult with tax professionals for personal tax issues.

Please send questions, comments, and suggestions to:
Office of Budgets and Accounting
A&M System Building, Suite 2003
200 Technology Way
College Station, TX 77845-3424
Phone: (979) 458-6100
Fax: (979) 458-6101
Last Updated: January 26, 2009