Tax Compliance and Planning

The overall mission of the University Tax Compliance and Planning Office is to promote the University’s compliance with Federal and State tax laws and to act as a resource for the University community with respect to tax issues. The University Tax Compliance and Planning Office is comprised of the Tax Office and the International Tax Office.

Major responsibilities of the Tax Department include:

  • Manage Federal and state tax compliance, including filing of Federal and state income and information returns in an accurate and timely manner, for Yale University and certain related entities;
  • Act as a resource to the University community for tax issues and advise on University policy and procedure development with respect to tax issues;
  • Direct research and strategic planning efforts related to tax issues;
  • Oversee and negotiate Internal Revenue Service (IRS) and state tax audits; and
  • Monitor developments in Federal and state tax laws and regulations, etc. and their impact on the University.

Major responsibilities of the International Tax Office include:

  • Advise international students and scholars on tax treaty benefits and tax withholding and reporting requirements. Guidance is provided through various forums, including one-on-one meetings with international students and scholars.
  • Provide advice to the University community regarding international tax withholding and reporting requirements on payments made to the University’s growing population of international students and scholars through ongoing training sessions, communications, an interactive web tool, etc.
  • Establish and monitor controls regarding tax withholding and reporting as a result of treaty expiration, residency status, etc.