Frequently Asked Questions

If the dependent cannot be claimed on the employee’s current year federal tax return, then undergraduate dependent tuition is taxable.

A Form W-4 claiming exemption from withholding is effective when it is submitted to the employer and only for that calendar year.  To continue to be exempt from withholding, an employee must submit a new Form W-4 via Employee Self Service by February 15.  If the employee fails to submit a new Form W-4 by February 15, we will begin withholding as if the employee had checked the box for Single or Married filing separately in Step 1(c) and made no entries in Step 2, Step 3, or Step 4 of the 2020 Form W-4. 

NOTE:  If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, it will be applied to future wages, we will not refund any taxes withheld while the exempt status wasn’t in place.

If you purchased airfare outside of CTP/Concur after Aug. 1, 2018, you ultimately will not be reimbursed for that cost. 

In the first two instances that you buy airfare outside of the policy, the travel office will send an email to you, your supervisor and the fiscal officer in your area that reiterates the policy. In the third instance, the university will not reimburse you for the cost of your airfare.

*Group and Athletic Team/Individual travel must be booked through the contracted agency designated for these demographics - see more information.

Please refer to the Dean or Vice President of your college and the OSU Surplus Department. 

You can walk in for an appointment today or schedule one on Ohio State’s Columbus campus or at Wexner Medical Center locations around central Ohio at no cost to you.

There are also sites throughout the state of Ohio, including in the communities in which the university’s campuses are located, so it is easy to find a location near you.

Ohio State end users with access to create requisitions must submit a non-catalog purchase requisition without a supplier. More information for creating the new supplier can be found in the Creating a Supplier Record job aid. In addition, requisitions without a supplier will be further vetted by Service Centers/Buyers, Commodity Managers, and Supplier Administrators. The Supplier Administrator will invite the new prospective supplier after the request has been approved. Once the supplier completes registration and the Supplier Administrator team screens the supplier, the supplier will be created in Workday and the requisition will be fulfilled. 

Travelers may combine personal travel with a business trip, but should consult with their supervisor before initiating arrangements. When arranging travel in these instances, travelers must ensure that arrangements are made in such a way that stewardship of university resources and administrative time is the priority. Travelers incurring additional costs by taking personal travel in conjunction with business travel must pay for the costs of travel and other expenses with personal funds and request reimbursement for the business travel costs. Travel expenses to and from alternate vacation destinations occurring before, during, or after university business travel are not eligible for payment with university procurement methods. In cases when personal travel is added to university business travel, any cost variance in expenses such as airfare, vehicle rental, and/or lodging must be clearly identified and documented in Workday, to validate that the vacation time does not add additional cost to the university.

Your net pay will be deposited by the opening of business on the morning of payday and the full amount deposited is immediately available in your account

Contact HR Connection by submitting a Tax Inquiry through HR Connection, email hrconnection@osu.edu, or call 614-247-myHR (6947).

Although Concur does offer a mobile app, it is not recommended for use by OSU employees for booking business travel.  The Concur mobile app does not offer the security features for personal devices that would be standard for OSU.  All airfare (hotel, car...) bookings should be made through the Concur online access at:   OSU Travel – Book Travel Online.

The Office of Investments determines the investment strategy for the LTIP, makes asset allocation decisions and places investments with external fund managers.

The university selects investment managers based on their record of success, alignment with our strategic investment priorities and approach to risk.

If you are requesting a religious exemption, the explanation portion of the exemption request form needs to be notarized. For a medical exemption request, along with a completed exemption request form, you need to provide documentation from your treating licensed practitioner (e.g. physician, advanced practice provider, CNP) specifying the health-related contraindication, including allergic reaction to an ingredient in a COVID-19 vaccine and/or history of allergic reactions to other vaccines or other medical injections. Documentation must be signed and dated by the licensed practitioner, indicating which COVID-19 vaccine you are not able to receive.

No.  The cancellation or closure of the Spend Authorization is a permanent action that cannot be reopened.  Any remaining Expense Reports to be processed will need to reference the associated Spend Authorization number in the comments.

Applying the discount to the fare reservation is limited to the GDS (Global Distribution System) associated with the travel agency, which permits the airline to connect the purchase to OSU. As the OSU business spend increases, the university can leverage more substantial discounts in the future.

Contact Tricia Privette at (614) 688-3728 or Privette.3@osu.edu. If you would like to be added to the annual mailing list, please indicate this.

The IRS requires us to tax all items given to an employee unless there is a defined exclusion.  Clothing must meet the IRS rules for exclusion to be treated as non-taxable. 

• Regular base wages are reported as Hourly Pay.

• Additional premium pay amounts for shift differential, weekend differential, certification pay, clinical ladder pay, charge pay, and overpercent are reported as a separate line item from the base hourly, time off, holiday, and overtime wages.

• For the Overtime and Holiday Worked earning types, the hourly rate displayed on the payslip will not reflect the rate that was used to calculate the payment. The base hourly rate will display on the payslip, but the dollar amounts for Overtime and Holiday Worked earnings will calculate based on the premium hourly rate for each earning type. This is a display nuance only and does not impact net pay.

• All employees who receive Certification Pay will see it displayed separately as its own line item.

• For those receiving Clinical Ladder pay, the payment will display as an allowance earning separate from Hourly Pay.

• If an earning type appears multiple times in the “Hours and Earnings” section, employees will only see the YTD Amount value for that earning type displayed on one line. The amount shown will be the total of all earnings from that earning type.

• For One-Time Payments, such as a bonus or other lump sum payment types, employees will see dates in the Hours and Earnings section of their payslip. Although these dates may differ from the Pay Period Begin and End dates, the payment will be paid in full on the payslip check date. The dates that appear in this section of the payslip for One-Time Payments do not have any impact on the payment or the employee. For more information about the One-Time Payment, visit your Worker Profile, click Job, then Worker History. Click View Worker History by Category, and then click on the Compensation tab.

• Employees with multiple positions will not see YTD Hour values in the “Hours and Earnings” section of the payslip.

As indicated on the Individual Use Sales page, you are asked to enter information about your tax status so that we may determine whether GTP is the right product for you. Based on the information you entered, you were determined to be a nonresident alien. It appears that you entered different information from what you provided to us at the time of purchase so we will not provide a refund.

All University owned and when required by contract leased or borrowed vehicles are covered by the University's insurance program. If driving your personal vehicle, auto insurance follows the owner of the auto. If you are using your personal auto for university business, your insurance policy is primary.

The United States has several different sets of tax laws. Federal tax law applies to taxes paid to the United States government. State tax laws apply to taxes paid to the state in which you work and/or live.  In some places there may also be local or city taxes.  It is important to comply with all federal, state, and local tax laws that apply to you.

The federal and state tax system is based on a graduated tax system, which means that the percentage of tax a person pays is dependent on the amount of income they earn and the number of dependents they have (nonresident aliens can only claim one dependent, unless they are a resident of Canada, Mexico, South Korea or student from India).  If you earn a smaller income, you pay a smaller percentage in tax, but if you earn a larger salary, you pay a higher percentage. The local or city taxes (work location) are not on a graduated tax system.  Most local taxes are withheld based on a fixed percentage.  For example, Columbus taxes are a fixed 2.5 percent.

Q: Who is eligible for reimbursement of temporary childcare costs?

A: Employees traveling to a conference for 5 or more consecutive days and have temporary childcare costs pre-authorized with a Spend Authorization are eligible for reimbursement for childcare expenses that are above and beyond normal childcare costs.

Q:  How is a child defined?

A: The Travel Policy defines a child as a biological, adoptive, step, or foster child; a legal ward; or a child of a person standing in loco parentis, who resides with the traveler.

Q:  How is a conference defined?

A: The Travel Policy defines a conference as a retreat, seminar, symposium, workshop, or event whose primary purpose is the dissemination of information beyond the university and is necessary and reasonable to further successful performance. It would include a formal agenda or schedule and includes individuals from many different entities. 

Q:  How do I obtain pre-approval for temporary childcare costs?

A: Pre-approval is obtained through the Spend Authorization process. Additional approval requirements may exist if using sponsored grant funding.

Q:  Are travel days included in eligibility for temporary childcare costs?

A:  Travel days are not eligible for reimbursement of temporary childcare costs.

Q:  What constitutes “above and beyond” normal childcare costs?

A: “Above and beyond” childcare costs are those that are beyond the normal cost incurred for childcare when not in business travel status for the conference travel duration. See example below:

Example: Employee traveler sends their child to childcare during the normal business week (Monday-Friday, 8 a.m.-5 p.m.) This timeframe would NOT be above and beyond normal childcare costs and would not be eligible for reimbursement.

Q:  What documentation is required to process a reimbursement of temporary childcare expenses?

A:  Receipt (or equivalent documentation) must be attached to the Expense Report to document payment, hours of service, number of children, etc.  In addition, the conference agenda should be included to document eligible timeframe committed to conference related duties.

Q: Is reimbursement permitted if an immediate family member provides temporary childcare?

A: No, temporary childcare services must be provided by a licensed, independent third party. The traveler must pay for the services with personal resources and submit for reimbursement with an itemized receipt (or equivalent documentation).

Q:  What expense item should I use for temporary childcare costs when submitting for reimbursement?

A: “Travel Childcare Costs” is the expense item used for temporary childcare costs when entering an Expense Report for reimbursement.

Q:  Who is responsible for reporting the tax benefits for temporary childcare that has been reimbursed?

A: The unit is responsible for submitting the applicable one-time payment request in Workday on behalf of the employee traveler.  See Initiating One–Time Payments for Taxable Items job aid in the Administrative Resource Center.

Q:  What if my circumstances don’t fit the eligibility criteria?

A: An exception request must be submitted for review by the Office of Business and Finance and the Office of Academic Affairs.  Send requests to Lisa Plaga (plaga.5@osu.edu).

The travel section of the Office of Sponsored Programs website may be found at the Office of Sponsored Programs website. For more detailed information, contact the Office of Sponsored Programs Travel Office at 614-292-2126 or to OR-travel@osu.edu.

No. You may access and print your reports using the eReports server.

IRS requires us to tax all items unless there is a defined exclusion.

This form is used by nonresident taxpayers to file an annual income tax return.

Nonresident Aliens are not allowed to claim a joint tax return. As such, EACH Nonresident Alien who receives ANY income from U.S. sources must file an income tax return. Therefore, if you have a spouse who works and/or receives any income, he or she must file an income tax return that is separate from you – you may not combine your income on one tax return.

You will have to submit federal and state tax returns to obtain a refund of the taxes withheld. 

Federal

If you are in F, J or H status and a nonresident alien for tax purposes:

If you received U.S. source income in the current calendar year, you are required to file a federal tax return with the IRS (Internal Revue Service).  You must complete and mail IRS Form 1040-NR and IRS Form 8843.  You must file a federal tax return form even if your employer deducted ("withheld") money from your paycheck for federal taxes.  The amount that is deducted from your paychecks is an estimated amount, so you may in fact, owe tax if an insufficient amount was withheld based on the IRS standard amounts.  If the estimated amount deducted from your paychecks is higher than what you should have paid based on the IRS standard, you may receive a refund of taxes.  Therefore, you must file a tax form to calculate the difference between what you owe and what you paid.  Even if a tax treaty was applied to your paychecks during the year and the amount you owe in taxes is reduced or eliminated, you are still required to file a federal tax return with the IRS.  You would file IRS Form 1040-NR and Form 8843.  The GLACIER Tax Prep link on the Glacier system will provide these forms, if applicable. Not filing a tax return is a violation of U.S. tax law.

Filing tax documents each year is an important part of maintaining your immigration status and is a federal requirement for international visitors and their dependents.  Not filing your required taxes documents could lead to penalties, such as a fine, or even negatively impact your immigration status.

If you apply for future immigration benefits, such as H-1B, Permanent Residency, or other statuses, you will likely be asked to provide copies of tax filings for all previous years you were in the U.S.  If you forgot or didn't file in previous years when you should have, the IRS recommends that you file now for previous years. You can find the relevant forms from past years on the IRS website. The IRS expects you to file your taxes each year--even if you file late.  Penalties for late filing may include fines, interest on taxes owed, or other consequences. 

Form 8843

IRS Form 8843 is a tax form used by foreign nationals to document the number of days spent outside of the U.S. and to help determine tax responsibility.  All F and J foreign nationals (and their F-2/J-2 dependents) who are nonresident aliens for tax purposes are required to file Form 8843. You will file this form whether or not you received income or are filing a tax return.  You must file Form 8843 if BOTH of the following conditions are met:

1. You were present in the U.S. in F/J status for any portion of the previous calendar year (the year for which you are filing)
2. You are a nonresident alien for tax purposes.

Dependents (including children, regardless of age) should complete a separate Form 8843 independent of the F-1/J-1.

State

Some international students and scholars are required to file a State of Ohio Tax Form: http://tax.ohio.gov/.  If you worked in more than one U.S. state during the past calendar year, you may have to file tax returns in all the states in which you resided or worked. You should check the state revenue website of the other state(s) where you worked or lived for assistance in determining your tax filing obligations.  The GLACIER Tax Prep link on the Glacier system only provides assistance with the Federal tax return. 

City/Local

Some cities require completion of a tax return for all residents.  You should check with the city you live in.

Yes. The Template should include every role needed for a Sender to use as is.

You should allow at least 3-5 business days for your bank to deposit the payment into your account from the time you receive the email confirmation.

Compensation/wages are reported on form W-2 and fellowship income is reported on form 1042-S.

Contact the court/agency that issued the garnishment to see if a release has been sent to Payroll Services. 

For nonresident aliens, interest from a U.S. savings and/or checking account is not considered to be income to you and is therefore not taxable or reportable. If your bank or financial institution did report interest from a savings and/or checking account to you, you may have received a Form 1099-INT. If so, check the Form 1099-INT box and you will be prompted to fill in the Form 1099-INT on the screen. However, if you did not receive a Form 1099-INT (as you should not because you are a nonresident alien), there is nothing to report on your Form 1040NR or 1040NR-EZ. Also, you may have received a Form 1042-S with an Income Code 29. You do not need to input a Form 1042-S with an Income Code 29 into GTP because the interest income is not taxable to a nonresident alien.

The paperwork can be faxed to HR Connection at 614-292-7813.  

Or mail to:
OSU - Stores and Receiving
Attn: Payroll Services
2650 Kenny Rd
Columbus, OH 43210

An event that interrupts normal business functions and operations, whether anticipated (e.g., flood, tornado) or unanticipated (e.g., blackout, technology failure).

Yes. The eSignature Policy is available at the bottom of the DocuSign Home Tab (Look for - eSignature Policy) and the University Policy website. 

Contact Payroll for questions. 

A learner must attend a course in its entirety to be eligible to receive a workshop certificate. After completing the course, access BuckyeLearn to download or print a certificate.

Yes, you must still submit an expense report even if a transaction is in dispute. The expense report should be submitted within 7 days of the transaction load into Workday. Select PCard - Disputed Transaction or Dispute Credit as the business purpose and Disputed Credit Card Transactions as the expense item type on the line of the expense report.  You also must attach a copy of the Dispute Form to the associated Expense Report

The retail order period gives retail investors an opportunity to place orders on a first priority basis.

Yes. All graduate classes for dependents are taxable. There is no exempt amount for dependent tuition benefits.

The University is responsible for accurately withholding your state and/or local income tax based on your actual work location(s). It is your responsibility, in partnership with your manager, to ensure your work location(s) on record is accurate and up to date. 

Due to the pandemic, Ohio legislature passed legislation on March 27, 2020, addressing income tax issues for out-of-state employers with employees now working remotely in Ohio. House Bill 197 suspended the impact of municipal taxes based on the location of work, and Ohio State will track and report taxes based on each employee’s approved work locations as required by law. 

Ohio House Bill 110 was passed on June 28, 2021, extending the temporary municipal tax rule through December 31, 2021.  As a result, work locations prior to the pandemic are effective for tax purposes until work location changes submitted via Flex Work Agreement are reflected on paychecks by the first paycheck of 2022.

If you are working fully remote or have a hybrid arrangement, working remote and on campus, report your work location(s) now by completing the electronic Flexible Work Agreement in HR Connection.  

In the event there is a request for flexible work arrangements that involve an out of state location, because employment laws differ in each state, careful consideration must be given before seeking approval for these arrangements, including the loss of income to the state of Ohio.

More information regarding the Flexible Work Agreement form in HR Connection is available on the HR website.

Frequently Asked Questions

State Tax Reciprocity

State tax for the work location is required to be withheld. 

• Working in Ohio but claiming permanent residency reciprocity for Kentucky, Michigan or West Virginia. Complete the IT-4.  
• Working in Ohio but claiming permanent residency reciprocity for Indiana or Pennsylvania. Complete the IT-4 and the appropriate state form since your state of residency tax will be withheld. 

For further assistance, go to HR Connection

No.  Airfare must be purchased through a CTP full-service agent or Concur using the preloaded cards applicable to business travel.  PCards issued to Ohio State employees cannot be used to purchase airfare from any source and will be audited to the same compliance review as airfare purchase.  Failure to comply may result in the revocation of the PCard.

*Group and Athletic Team/Individual travel must be booked through the contracted agency designated for these demographics - see more information.

Go to:  Surplus Property Management System

At this time, third doses are available for some populations but those doses are not required in order to meet the university’s requirement.

Additional requirements may be added to the Non-Discretionary Vaccine Policy based on guidance issued in the future by the CDC and FDA.

No, Ohio State does not accept voluntary wage assignments.

When combining personal travel with business travel, only those expenses directly related to the business travel can be paid/reimbursed by the university. Travelers must ensure that all business related and vacation expense variances are clearly documented and available for audit review. It is best practice to keep all business related expenses separated when possible; this ensures that documentation is as clear as possible. When this cannot be done (e.g. Airfare), cost comparisons should be done to show the pricing differences as if only business time was included. Cost comparisons should be conducted at the same time the expenditure of funds occurs and must be clearly documented and available for audit review. Expenses such as parking and Per Diem will be prorated and limited to only the business travel date/time.

Arctic International LLC (”Arctic”) is the owner of GTP.  Arctic agrees that all data entered into GTP and stored on our secure servers is for use only in connection with your use of GTP. Arctic will not use, disclose, sell, distribute, or otherwise make available any data related to a user for any purpose except and only as necessary in connection with the operation of GTP and the preparation of any applicable federal tax forms. Arctic, however, will respond to any subpoena and will cooperate with any legal or governmental proceeding. Arctic will use reasonable efforts to notify you in the unlikely event of any such subpoena or proceeding. Arctic will take all steps reasonably necessary and possible to ensure the security of your data.

Your payslip can be viewed from the Benefits and Pay Hub app in Workday(link is external). All historical paychecks prior to 1/1/21 are also viewable from the Benefits and Pay Hub app by clicking on More Pay Links in the Suggested Links section of the navigation pane.

For a Name change or Date of Birth change, submit a request in HR Connection.

For a Social Security number change, report this number to:

• Glacier: Log in to your Glacier profile and update your number. Print, sign, and send the Glacier forms to the email provided.

• Ohio State Human Resources: Log into your Ohio State Workday account and update your number. Read instructions. If you have any questions, email HRConnection@osu.edu.

There are compelling reasons for contributing to the university, with benefits to acting now:

• Gifts that are invested in the LTIP generate annual support for the university while they continue to grow. This means immediate and long-term support for priorities including scholarships, faculty positions, student programs and capital projects.
• Endowments allow the university to plan based on committed resources. An endowment that funds a faculty chair, for instance, supports that chair and also frees up college resources for other priorities.
• There are advantages to Ohio State’s status as a public institution and institutional investor. Gifts that support Ohio State grow tax-free because the university is a public institution. Our size as an institutional investor provides both economies of scale and investment opportunities that are not available to individual investors.
• Endowments provide consistent, sustainable income that helps offset variations in state funding and other sources.

For information on how to give, go to osu.edu/giving. 

In addition to providing your name, contact information and your vaccine card OR religious or medical exemption documentation on the contractor vaccine documentation form, you will be asked to identify your medical center contact/supervisor. If you are unsure of who this is, please connect with your vendor employer to confirm. 

Expenses should be submitted as normal on an Expense Report linked to the Spend Authorization. Additional approvals may be prompted when the Expense Report is submitted.

Yes, discount rates are available for personal/leisure vehicle rentals through the university’s agreement. Insurance is NOT included in the rate. The young renter fees for drivers that are between 18-25 is NOT waived. For more detailed information, go to Ohio State Human Resources - Buckeye Nation Reward.

Contact FinancialTraining@osu.edu or (614) 292-8411.

Your department will be able to inform you if any clothing provided is required to be worn.

• Regular base wages are reported as Salary Pay, Academic Pay, Activity Pay, or Fellowship Stipend depending on job classification.

• Most monthly employees will see Holiday Benefit Pay and pay for other types of Time Off listed separate from Salary Pay. However, Paid Time Off earnings do not display on the payslip for “Associated Faculty – Semester”, “Graduate Associate”, and “Other Fellow/Trainee” employees.

• All employees who receive Certification Pay will see it displayed separately as its own line item.

• If an earning type appears multiple times in the “Hours and Earnings” section, employees will only see the YTD Amount value for that earning type displayed on one line. The amount shown will be the total of all earnings from that earning type.

• For One-Time Payments, such as a bonus or other lump sum payment types, employees will see dates in the Hours and Earnings section of their payslip. Although these dates may differ from the Pay Period Begin and End dates, the payment will be paid in full on the payslip check date. The dates that appear in this section of the payslip for One-Time Payments do not have any impact on the payment or the employee. For more information about the One-Time Payment, visit your Worker Profile, click Job, then Worker History. Click View Worker History by Category, and then click on the Compensation tab.

• Employees with multiple positions will not see YTD Hour values in the “Hours and Earnings” section of the payslip.

GTP may only be used to prepare your U.S. federal income tax return. GTP Support cannot assist you with questions regarding the filing of a state tax return. When you have finished your federal tax return, GTP will provide you with a link to your state’s tax website or the blank state tax return form.

Call the police and have a report taken at the scene. Obtain the other driver's name, address, phone #, insurance information and the make, model and license # of the other vehicle. At first chance, call Transportation & Traffic Management (TTM) at 614-292-6122 to report the accident.

Make sure you have updated your foreign address in Workday so that your Form W-2 and/or Form 1042-S can be mailed to you if you requested this option. W-2 Forms are distributed electronically and Forms 1042-S can be distributed electronically if you opted for this delivery method. Download the appropriate forms and instructions from the IRS website and file your US taxes from abroad. Save copies of all forms submitted for your tax records.

Q:  What are the eligibility requirements to pay for travel costs for children?

A:  Employees traveling for research for 6 or more months and are accompanied by children are eligible for payment of travel-related expenses for the children.

Q:  How is a child defined?

A: The Travel Policy defines a child as a biological, adoptive, step, or foster child; a legal ward; or a child of a person standing in loco parentis, who resides with the traveler.

Q:  How is research defined?

A: The Travel Policy defines research as any systematic investigation, including research development, testing, and reporting designated to develop or contribute to the body of knowledge in any field. The term encompasses basic research, applied research, and research training activities in areas such as but not limited to, biomedical and life sciences, natural sciences, engineering, humanities and arts, and social and behavioral sciences.

Q:  What are the eligible travel expenses for children of employees during a 6-month research trip?

A: The university will pay for reasonable and necessary expenses incurred for authorized business travel. Eligible expenses for children include airfare, ground transportation (e.g., to/from airport), lodging, per diem, and miscellaneous expenses (e.g., baggage fees, immunizations).

Q:  How do I obtain pre-approval for travel expenses for children?

A: Pre-approval is obtained through the Spend Authorization process. Additional approval requirements may exist if using sponsored grant funding.

Q:  Do I need to create a separate Spend Authorization for travel costs for children?

A: No, a separate Spend Authorization is not required for the child(ren) of the employee traveler.  However, detailed information (e.g., names of participating children, etc.) should be included in the comments of the employee traveler’s approved Spend Authorization.  Additional lines for the child(ren)s estimated expenses should be entered. 

Q:  Can I use university payment tools to cover travel costs for children of employees during a 6-month research trip?

A:  Travel expenses for children can be paid with university payment tools with an approved Spend Authorization for the employee traveler. Payment of spouse or partner travel expenses are not permitted and must be paid using personal resources.

Q:  Am I still required to book my airfare through the contracted agency if my trip includes travel costs for children?

A: Yes, the employee traveler is still required to book their airfare through the contracted agency.  

Q:  What if my circumstances don’t fit the eligibility criteria?

A: An exception request must be submitted for review by the Office of Business and Finance and the Office of Academic Affairs.  Send requests to Lisa Plaga (plaga.5@osu.edu).

The Supplier/Payee Setup Form was a collaboration between University Purchasing, Accounts Payable, Office of Sponsored Projects Purchasing and Accounts Payable, and The Ohio State University Wexner Medical Center.

The Supplier/Payee Setup Form is primarily used for Misc Payees and Supplier Invoice Requests. 

IDB's (both online and interface) may be processed through the end of business on the second working day of the following month.

No, gift cards are considered the same as cash and are taxable in any amount.  

This form is required for a Nonresident Alien who is present in the U.S. under an F, J, M or Q immigration status, regardless of whether or not you have received any income.

The eligibility to claim an exemption for a spouse and/or dependents (children) is very limited for Nonresident Aliens. Only individuals from the following countries in limited situations may claim an exemption for a non-working spouse and/or dependents (children): American Samoa, Canada, Mexico, and Students from India (F-1, J-1, M-1 or Q-1 Student immigration statuses only).

In order to comply with the U.S. tax laws, your U.S. Tax Residency Status must be determined.  The substantial Presence Test is used to determine whether an individual is a Nonresident Alien or a Resident Alien for purposes of U.S. tax withholding.  Glacier Online Tax Compliance System will calculate your U.S. Residency Status for Tax Purposes based on the information provided by you.

Form 1040-NR and Form 8843 should be mailed to:
Internal Revenue Service Center
Austin, TX 73301-0215

Access codes are required when sending a document that will include restricted data or when sending a document to someone that is external to the university. Please use either the access code or the SMS option. Full details on how to use access codes is available in the following links:

Access Code: https://support.docusign.com/en/guides/ndse-user-guide-access-code

SMS Code: https://support.docusign.com/guides/ndse-user-guide-recipient-authentication

Submitting changes to your bank account can be done through your Workday worker profile. 

Submit a request through HR Connection and include a copy of your Permanent Resident Card or Naturalization Certificate.

Campus employees submit time off requests in Workday.  For more information, please refer to the Time Off Processes job aid on the Administrative Resource Center.

Health System employees submit time off requests in UKG/Kronos.  For more information, please refer to the Time Off and Leave Processes (Health System) job aid on the Administrative Resource Center.

As an L-1, you should select "Other Immigration Status".

The amount is set by the court or agency that manages the garnishment.   You would need to contact the agency or the creditor’s attorney to discuss arrangements to reduce your payment amount.

Process or function that cannot be interrupted or unavailable for more than a mandated or predetermined timeframe without significantly jeopardizing the university mission.

Authors should be aware of the requirements associated with private and restricted data, the delegation authority in their College/VP unit, and the electronic signature policy.

Please refer to the Supply Chain section in the Administrative Resource Center (ARC) for the related job aids. 

Ohioans have access to free e-learning courses. To access the courses follow these steps:

• Follow Access ohiomeansjobs.com
• Select the “Online Training” picture/link at the bottom of the screen
• Select the Sign In button
• Register as a new user
• Select a user name and password
• Under the All Assessments drop down menu, select “Improve Your Computer Skills”
• On the left hand menu, select the menu option that interests you (uncheck Tests or eBooks if you want eLearning classes)

You can access versions of Microsoft Access, Outlook, PowerPoint, Project, Publisher, SharePoint Designer, Vision, and Word. Class versions for Microsoft 2007-2013 are available.

Remember that:

• Microsoft.com offers many quick tutorials on all of their products
• Members of the Columbus Metropolitan Library have access to Lynda.com. Lynda includes thousands of video based training available at no cost. Access Lynda using your library card number here: https://www.lynda.com/portal/sip?org=columbuslibrary.org.  

Personal charges are not permitted on the PCard.  However, when an error occurs, the personal amount charged must be repaid to the university within 7 business days.  Follow the steps at the Repayment Process for Personal Expense Charged to University Payment Tools - PCard job aid. 

New bond issues are sold in the primary market. In a new issue, most of the terms are set, including the initial price and interest rate, and the bonds are sold to investors, with the issuer receiving the proceeds of the sale.

A secondary market transaction does not involve the issuer, but is a transaction between two investors - a buyer and a seller. Secondary market transactions involve a brokerage firm which acts either as an intermediary between the buyer and seller, or as a buyer or seller itself. Market conditions, such as prevailing interest rates, supply and demand, and credit quality, among other variables, determine the price, which may differ from the original price.

Yes. Any graduate tuition assistance fees paid by the university in excess of $5,250 per calendar year is taxable based on your current W-4 exemptions.

An employer must withhold Ohio income tax from any wages the employee earns while working in Ohio, even if the employee lives in another state.

State Reciprocity: 

Ohio has reciprocity agreements with the five states that border Ohio:  Indiana, Kentucky, Michigan, Pennsylvania, and West Virginia

If you are working in Ohio and claiming a permanent resident reciprocity, you can view and change your Ohio tax elections in Workday.  If you are a permanent resident of a state that withholds state taxes, you can also view and change your resident state tax elections in Workday. 

Refer to the detailed instructions found here, Manage Tax Withholding Elections, on how to update your tax withholdings in Workday. 

For further assistance, go to HR Connection.

Yes. All fares, including basic economy, are eligible for purchase. 

When using Concur, a warning is provided to inform you that there are limitations with Basic Economy fares, including that there would be no refund in the event of cancellation.  If the fare meets your business need and you are willing to accept the risks, simply acknowledge that you understand the restrictions and continue with the purchase.  If you are an arranger and booking on behalf of a traveler, be sure they understand the restrictions that may impact their travel.

An employee cannot take possession of an asset without documented authorization from the Dean or Vice President of the College/VP area and the Surplus Department.

For any vendor registered in the Wexner Medical Center’s Vendormate system, credentialing should be verified and submitted similar to other criteria (flu, measles, TB, etc.), with a badge printed and worn while in patientcare areas.  If not credentialed in the system, badges will not print and access to Wexner Medical Center facilities will be denied.

It is not recommended to use a personal credit card to pay for travel-related expenses for another traveler. Instead, travelers should use a university payment method (e.g. PCard) if such a need arises.

Contact the Travel Office for further assistance. 

No. Economy plus, seating upgrades, and/or priority boarding options are not permitted to be purchased with university resources and will not be reimbursed for coach fares.

! Note: When applicable, requests for reasonable accommodations for a disability will be considered by units in consultation with the Americans with Disabilities Act (ADA) coordinator.  To determine eligibility, travelers must submit a Reasonable Accommodations Request that identifies the personal need and provide related documentation to support the request (e.g. letter from physician) for expenditures outside of policy.  Requests should be submitted prior to the scheduled trip and allow sufficient time to gather required documentation.

For more information, contact the ADA Coordinator’s Office at 614-292-6207.  Submit request to:  ada-osu@osu.edu

If a department does not want an invoice to be paid, they must notify Accounts Payable via e-mail at apcustomerservice@osu.edu and request that the invoice be placed on hold. When the department approves the invoice, it is their responsibility to notify Accounts Payable (via email) to release and pay an approved invoice formerly on hold in the Financials System.

You can reach out to acesupport@osumc.edu for assistance with the portal and submitting documentation. 

Expense reports that only contain PCard transactions and are stuck on the last action step in the business process due to the traveler’s inability to approve the expense report (e.g. termination or retirement) will be manually pushed through to an approved status at the close of each fiscal year. 

Expense Reports that contain a reimburseable amount that require the employee traveler's certification/approval cannot be accessed by the employee traveler after 60 days from termination/retirement.  The outstanding Expense Report must be cancelled.  An External Committee Member (ECM) must be generated since employee payment elections are no longer available.  A new Expense Report must be created  to pay the terminated/retired employee traveler as an ECM .
 

When making a hotel reservation, it is worthwhile to inquire about educational, institutional or government rates.  As an instrumentality of the State of Ohio, employees of The Ohio State University may be eligible for government rates with business reservations.  However, be sure to check with the hotel directly before arrival to determine the discount rate criteria for check-in.  In some cases, the OSU BuckID will be accepted in order to receive the government rate, while other hotels may require more specific/official government ID.

We always like to hear from knowledgeable individuals who are willing to assist. Please complete the volunteer agreement form found here. For presenters, we have a multi-step train-the-trainer program to help you get started. We need more than presenters!! We seek volunteers to participate in a focus groups or design sessions.

Your department will be able to help answer if clothing issued will be treated as a taxable fringe benefit.

The reasons that we require all support questions to be sent via email are:

• to ensure that we understand your questions - sometimes there are language or accent issues that may make it difficult to understand your questions over the telephone;
• to ensure that you understand our answers - sometimes there are language or accent issues that may make it difficult for you to understand our answers over the telephone, remember that GTP Support Center is in Texas and we like to say "y'all" :);
• to allow you to have the answer in writing so that in the case you forget what we said, you will have an email to review at a later time; and
• to allow us to have a record of the questions that come in so that if we receive the same question several times, we can consider whether we need to make an adjustment in GTP.

When using the university’s contracted agencies (as required by policy for business travel), the optional Loss/Collision Damage Waiver (also known as DW, CDW and LDW) is already included in the rate agreement for business rentals and should be declined. Accepting the Loss/Collision Damage Waiver Option would simply duplicate the negotiated agreement benefits. The Loss/Collision Damage Waiver is included on business rentals only.  See additional FAQs regarding vehicle rental at the University’s Travel Website.

Yes. Always keep copies of your tax return, W-2, 1042-S, 1099 bank interest statements and any other pertinent forms as proof that you have filed. The IRS can audit individual returns for up to 3 years following the filing deadline and your tax records are essential in assisting you in an audit.

A blanket Spend Authorization is used to track and reimburse transportation expenses (gasoline, mileage, parking, rental car, tolls), and may be issued once per fiscal year for an individual.

not sure

Online journal entries (excluding IDB's and deposits) may be processed through 7:00 pm on the fifth working day of the following month.

No.

Form 1099-INT is for taxable interest. Sometimes banks issue these forms to nonresident aliens who are not subject to tax on bank interest. The fact that a form was issued incorrectly does not make the interest income taxable. 

The eligibility to claim an exemption for a spouse and/or dependents (children) is very limited for Nonresident Aliens. Only individuals from the following countries in limited situations may claim an exemption for a non-working spouse and/or dependents (children): American Samoa, Canada, Mexico, and Students from India (F-1, J-1, M-1 or Q-1 Student immigration statuses only).

Any of your earnings in the United States are subject to applicable federal, state, and local taxes. Filing tax paperwork, such as a tax return, is a reconciliation that compares what you actually paid in taxes throughout the year to what you should have paid in taxes.

Employers and schools are required by law to withhold taxes from your paychecks or taxable stipend payments. If the taxes that were withheld from your payment are higher than what you should have paid, you will get a refund after filing your tax return ("tax refund"). If taxes were not withheld, or insufficient tax was withheld, then you will owe money at the time of filing your taxes. You declare your income and account for the taxes owed on a form or set of forms called a “tax return.” 

Form 1042-S is an income reporting form which is required to be issued by employers and payers to report your income and taxes withheld if any, to you and the Internal Revenue Service (IRS). The IRS uses this information to compare against your tax return to assure that you are reporting your income on your return.

This year-end tax document is provided to a nonresident alien who received wages covered under a tax treaty or received fellowship payments.

Treaty exempt wages are reported on this form with Exemption Code 04. The Income Code (IC) indicates the type of income reported on the form such as 16 (Scholarship or Fellowship), 17 (Independent Personal Services), 18 (Dependent Personal Services), 19 (compensation of a teacher or researcher), 20 (compensation during studying or training), 54 (Other Income).

Ohio State is required to furnish your yearly 1042-S by March 15 of the following year. You may elect to receive your 1042-S online through Glacier.  Otherwise, you will receive a copy of your Form 1042-S by U.S. Mail.

In certain cases, you may receive multiple 1042-S forms with different income codes.

Some nonresident aliens may receive a W-2 in addition to a 1042-S.  If you consented for online delivery of your W-2, you can access it via Workday.

Instructions can be found in the Author Training: eSignature Author

Contact the Accounts Payable office at 614-292-6831 or send an email to apcustomerservice@osu.edu.

Update your information through the Glacier website and submit a request through HR Connection with a copy of your updated paperwork.

Paid and unpaid time off will both be calculated based on working hours in a given month (this can result in different rates for different months.)  For an exempt employee, the hourly rate calculation is based on FTE and the number of weekdays in the month when the time off was taken.  

The total paid time off amount calculated offsets salary pay.

The total unpaid time off amount is reduced from salary pay.

GTP is only be used to prepare your U.S. federal income tax return. GTP Support cannot assist you with questions regarding the filing of a state tax return. When you have finished your federal tax return, GTP will provide you with a link to your state’s tax website or the blank state tax return form.

• Child support: The amount is set by the child support agency
• Bankruptcy: The amount is set by the court and approved by the employee
• Student Loan repayment: 15% of your disposable earnings (gross wages minus all taxes)
• Writ of Garnishment: 25% of your disposable earnings (gross wages minus all taxes)

The Recovery Time Objective (RTO) is the period of time following an incident or disruption within which a critical function and/or process and application and/or system must be resumed, recovered or restored to avoid unacceptable risks or consequences.

The form owners will assess whether eSignature is the appropriate place for the documents to be housed. The timeline will be determined by the form owner. 

The "Hold for Pick-up" designation will not be effective for employees who have direct deposit. The same is true for the "Mail" designation.

All vendors that have been identified as embedded within our university, as defined below, are expected to have their employees fully vaccinated against COVID-19 or meet exemption criteria by Dec. 8, or test weekly.

You should use the expense item type that maps best to the item purchased when expensing the transaction.

Credit Risk - Risk that the issuer is not able to pay the scheduled principal and interest on a full and timely basis. A change in the credit rating on bonds after they are issued can affect their value.

Interest Rate Risk - Interest rate risk is the risk that changes in market interest rates may increase or decrease the market value of a bond. When interest rates decrease, the price of fixed-rate bonds and notes increases, and when interest rates increase, the price of fixed-rate bonds and notes decreases.

For a more thorough discussion of the risks associated with a particular municipal security, potential investors should read the associated official statement and consult a licensed financial professional.

Municipal securities may be sold prior to maturity with the assistance of a brokerage firm. If an investor sells a municipal security prior to maturity, he or she may receive more or less than the original price depending on prevailing market interest rates, supply and demand, and perceived credit quality of the bond or note, among other variables. In addition, the investor should consult a tax advisor for any tax implications.

Yes.  if you don’t have direct deposit set up, Payroll will issue you a pay card that will be mailed to the home address you have in Workday.

IRS site provides detailed estimated tax information regarding Fellowships.  Please utilize this resource for your Fellowship inquiries.

Direct deposit has advantages over paper checks for a variety of reasons, including greater security, speed and simplicity. Starting July 1, 2019, Ohio State will pay all employees through a direct deposit option - either a checking account, savings account or pay card. (Paper checks will no longer be an option.)

You can choose the direct deposit option that works best for your situation, including splitting your pay into several accounts. A pay card is simply one of the options for direct deposit. 

Wisely Pay card publishes a webpage that provides some details about its pay card system. 

Authorization to take an asset off campus is at the discretion of the unit’s Asset Coordinator and Dean/VP/SFO/Designee and must be documented on the AM-Asset Off-Camus Stewardship Form.

Progressive actions that may include:

• Limitations or restricted presence on Ohio State’s campus
• Removal of access to facilities and systems
• Further action up to and including contract termination

It is not recommended to use a personal credit card to pay for travel-related expenses for another traveler. Instead, travelers should use a university payment method (e.g. PCard) if such a need arises.

Contact the Travel Office for further assistance.

Business class airfare purchases are only permissible with international flight times in excess of five consecutive hours (excluding layovers), however a lower priced economy seat with a seating upgrade may be purchased in lieu of the business class flight as long as the cost does not exceed the  business class option quoted at the original purchase.

!Note:  An upgraded economy seat instead of a business class seat may be considered an adequate option for an International flight that is more than five consecutive hours.  In many cases, the cost of the upgraded economy fare is less expensive than the business class fare that is eligible with an international flight of more than five hours.  Comparison quotes should be collected at time of original booking to ensure the upgraded economy fare is less than the most reasonable business class option that meets the business needs of the traveler.  A screenshot image of the comparison fares and relevant details should be taken to properly justify the selection.

Petty cash funds are established and approved by the Treasurer's Office. When the Treasurer's staff has reviewed and approved the request, the departments submit a payment request, and a check is generated to start the petty cash fund.

To replenish the fund, the department submits a payment request via PREP. Departments are responsible to retain receipts, and ensure necessary approvals and controls.

If you work as a vendor in a Wexner Medical Center building that is under construction and not occupied by patients, you do not need to comply with the COVID-19 vaccine requirement. 

It is recommended to enter the total lodging expense (including fees and taxes) under the Lodging expense item type. 

Contracted Travel Agencies are offered to the university community to serve specific travel demographics.

• For Individual Business Travel: Corporate Travel Planners (CTP)
• For Group Business Travel (10+ passengers): ScholarTrip
• For Athletic Team or Athletic Individual travel:  Anthony Travel

Financial Training uses a self registration method; use the BuckeyeLearn website to register for any instructor-led workshop.

Clothing allowances are always taxable when paid through your payroll check.  There is no exemption even if the money is spent on items that meet the excludable requirements.

Employee COTA Bus Access Election Instructions:  

1. Log in to Workday

2. Select the Benefits and Pay Hub app.                        

3. Click on Pay, then select Voluntary Deductions.

4. Select COTA Bus Access as the Deduction, click Add

5. Frequency: defaults to Ongoing

6. Pay Cycle Frequency: defaults to the employee’s pay frequency (Monthly or Biweekly). For Biweekly, the deduction is only withheld on the 2nd payday of the month.

7. Start Date:  Enter the date for the deduction to begin. NOTE: The deduction withheld provides the employee with a bus pass for the following month.  For example, a deduction is withheld on a March check date will provide the rider with a bus pass for the month of April.

8. End Date:  This is not a required field; however, the deduction will continue until the employee enters an End Date.  NOTE:  Once the deduction stops being withheld, your access to ride the bus will stop at the end of the following month.  For example, your last deduction was withheld in June, and there was no deduction in July, your access to ride the bus will stop July 31.

9. Next Payment Date: This field automatically populates

10. Type: Defaults to Amount

11. Value: Defaults to the current amount of $58

If you have questions or need assistance, please click on "Help" at the top right of any screen in GTP.  If you have additional questions, you may send an email to support@glaciertax.com.  In your email, please be as specific as possible.  Please DO NOT include your social security number or ITIN in the email as we do not need that information to assist you. ALL support questions are handled by GTP Support via email; no phone calls will be accepted.

Liability insurance would respond to the damaged caused by the renter or user of our space. The user of our space would find coverage either through an existing policy, this could be through their company liability policy, a related national association, an endorsement to a homeowners policy or purchase of a short term policy such as Tenant User Liability Policy (TULIP).

File Form 4868, “Extension of Time to File” which extends the deadline to file until August 15. If you owe any taxes though, you must still mail your estimated tax payment by April 15 or you will be assessed penalty and interest charges as of April 15 on any payment owed.

No. Relocation expenses are not considered business travel and should not be submitted on a Spend Authorization. Contact Relocation Services (relocation@osu.edu) for further guidance.

I don't know. Still figuring that out.

Override the system default date by entering a date in the prior month or by clicking on the calendar icon and choosing the appropriate date of the prior month. This may be done only while the prior month is still open (i.e., before the appropriate cut-offs during the following month).

All non-cash employee prizes, gifts, tickets to events, any clothing that was not approved for exemption, etc.

A nonresident alien must obtain a social security number only if he / she is engaged in a trade or business in the U.S. and will be required to file a U.S. tax return.  A social security number is also needed to invoke your tax treaty.

Always make a copy of any correspondence you send or forms/returns you submit to the IRS or any other U.S. governmental agency, especially an income tax return. You MUST keep the copy of your tax return and all attached forms for THREE CALENDAR YEARS AFTER YOU FILE YOUR TAX RETURN. You should take the copies of your tax returns with you when you leave the U.S. If you return to the U.S. for a future visit, when you apply for a future visa to the U.S., you may be asked to show that you complied with all U.S. tax laws.

This is an income reporting form which is required to be issued by employers and payers to report your income and taxes withheld if any, to you and the Internal Revenue Service (IRS). The IRS uses this information to compare against your tax return to assure that you are reporting your income on your return.

Form W-2 is used to report taxable wages and taxes withheld of U.S. citizens, resident aliens, and nonresident aliens. It also includes Medicare wages and taxes which are used by the Social Security Administration for determining future Medicare benefits.

The W-2 is made available by January 31 of each year.  It is necessary to opt in via Workday to receive this form electronically.

The income code defines the type of income.

• 16  Scholarship or Fellowship
• 17  Independent Personal Services
• 18  Dependent Personal Services (generally limited to individuals from    Canada)
• 19  Teaching or Research
• 20  Studying and Training
• 42  Payments to Performers/Artists
• 43  Payments to Performers/Artists (signed Central Withholding Agreement required)
• 54  Other Income

Any templates that you are unable to review prior to 9/1 will be available in the Demo environment: Demo.Docusign.com, for a period of time, until the Template review is completed. Simply log into the Demo instance and complete the template review and then the template will become available again

The Accounts Payable system provides for only one bank account so each employee payment will be deposited into a single bank account. If you have multiple direct deposit accounts for your pay, your payment will be deposited in the account you have designated as receiving your remaining balance, also referred to as your "balance account".

The forms will automatically be reviewed by Payroll and if there are any errors or missing information, someone from the Payroll Office will reach out to you.

Hours worked can be approved from your Workday inbox or Time and Absence Dashboard.

For more information, please refer to the Time Tracking for Managers job aid on the Administrative Resource Center.

DO NOT COMPLETE GTP UNTIL YOU HAVE RECEIVED ALL OF YOUR FORMS. If you believe that you should have received a Form W-2 or Form 1042-S and you have not yet received such form, do not contact GTP Support, you must contact the institution that made payments to you and request the form. Generally, Forms W-2 are issued by the Payroll Department; generally Forms 1042-S are issued by the Tax or Payroll Department. If the form was sent to the wrong address, the institution will provide you with a new copy of the form. You should NOT complete GTP until you have ALL of your forms; doing so, may mean that you will file an incomplete and incorrect tax return.

Submit a ticket through HR Connection if you have not received your forms from Ohio State.

Yes.  Each pay will be garnished until we receive a "Release Form" from the court.

The business function RTO is initially set during the BIA process. The IT system application and system RTO is initially set during the Systems Development Lifecycle prior to production release.

DocuSign tags are used to indicate locations on a document where the recipient needs to take an action and to provide information for the recipient. Some examples include: Signature, Date Signed, Radio Button and Check Box.

More information can be found: https://support.docusign.com/guides/ndse-user-guide-field-types

If the employee has direct deposit of their pay, then the cash advance will also be issued as a direct deposit. Employees who receive a paper check for pay purposes will also receive a paper check for reimbursements, including any cash advance.

The term “vendor” includes vendors, sales representatives, consultants, contractors, subcontractors, subconsultants and any other such service providers as the university designates. The university retains sole discretion to determine whether a vendor is covered by the requirement.

Government auditors and inspectors are not considered vendors and are not covered by this requirement.

Purchases must not be split to avoid the established single transaction limit.  If the purchase is higher than the standard limit, a PCard Maintenace Form should be submitted to request a temporary limit increase.

Variable-rate demand obligations (VRDOs) are debt securities that bear interest at a floating, or variable, rate adjusted at specified intervals (daily, weekly, or monthly) according to a specific index or through a remarketing process. Holders can redeem these securities at designated times. VRDOs are short-term, tax-exempt instruments whose yield is reset daily or weekly based on an index of short-term municipal rates.

Yes, they are two separate systems, so you need to set up your direct deposit information in both places.

Ohio State is required to furnish all employees with a Form W-2 showing their compensation and tax withholding amounts for the calendar year by January 31 of the following year. You will use the W-2 to complete your yearly tax return by April 15. 

Go Paperless

Opt out of receiving a paper Form W-2 and take advantage of the secure, fast, and convenient electronic form that you can download and save to your personal records. To opt out of receiving a paper Form W-2, navigate to the Benefits and Pay Hub app. Detailed instructions can be found on the Administrative Resource Center.

An electronic Form W-2 ensures:

• Your W-2 is posted securely on workday.osu.edu 
• You have the earliest access to your Form W-2
• You no longer have to deal with headaches and delays due to lost or misdirected mail 
• You can easily print or download & save a copy to your personal computer or cloud application 

How to Access Your Previously Issued W-2s

Access your electronic W-2s in the Workday Benefits & Pay Hub app.

A W-2 form that is compatible with accessible readers is available for employees.  Employees can select the Accessible Form button on the My Tax Documents task.  This button displays when employees select the Simplified View check box on the Change Preferences task.  Type “Change Preferences” in the search bar within Workday to navigate to this task.  

If you require accessibility assistance, contact the Accessibility Help Line at 614-292-5000.

Explanation of Form W-2 Wage and Tax Statement

Forms and instructions are available for download at the following web sites: IRS web site www.irs.gov, State of Ohio web site www.tax.ohio.gov. 

The University’s Tax Office does NOT provide tax preparation advice or services.  You may wish to seek expert advice from an accountant or tax attorney in preparing your tax returns. 

Disclosure Statement

• Terminated Employees: All terminated employees will receive a paper W-2 mailed to the address on their employee record. Terminated employees can contact HR at (614) 247-myHR(6947) or HRConnection@osu.edu for instructions on updating personal information.
• Updating Information for Active Employees: It is the employee’s responsibility to notify Human Resources of any changes to personal information such as social security number or name by submitting a Change of Record form. Address changes must be made via Workday.
• Hardware and Software Requirements: The hardware and software requirements needed to access, print and retain Form W-2 electronically include an internet connection, web browser, and Adobe Acrobat Reader.
• Inaccessible W-2s or Technical Problems: If an employee is unable to access their form online due to a technical problem, incorrect login or password, or incorrect e-mail address, the employee may request a paper copy.

Requests for pay cards can be submitted through the Employee Service Center under the Direct Deposit/Pay Card service.

Proper disposal of an asset must be coordinated with the Surplus Department.

Vendors who have concerns should contact their university representative for additional information. 

It is generally advisable to give one travel day for domestic travel and two travel days for international travel. However, the amount of travel days can be adjusted if the traveler provides a business justification to their unit and the unit approves of the justification for a change in the amount of travel days. This documentation should be provided in the Spend Authorization.

Travelers should book the lowest cost Economy or Coach Class airfare that fits the business needs of the trip. Consult with the university contracted travel agency for airfare bookings. The contracted travel agency is aware of OSU’s policy regarding airfare purchases, and provides the industry expertise to help travelers navigate the booking process.

For certain large construction projects, state law requires that the university obtain certification from vendors that their employees working on the project have been paid a designated fair market, or “prevailing” wage level. To support compliance, effective January, 2010, vendor invoices for projects which meet prevailing wage requirements will workflow to the Prevailing Wage Coordinator in FOD in addition to standard workflow for departmental approval. Each invoice will remain in ‘pending’ status and will not be released for payment until approved by both a designated departmental approver and the Prevailing Wage Coordinator. This could potentially affect timing of payments for suppliers subject to prevailing wage requirements. For further information on prevailing wage, please refer to the FOD website or contact the Prevailing Wage Coordinator at 614-292-0174 or e-mail at prevailingwage@osu.edu.

If you have a previously approved religious or medical exemption on file OR you receive an approved religious or medical exemption from Wexner Medical Center, you must still comply with the medical center’s COVID-19 vaccine requirement, including weekly COVID-19 testing and wearing an N-95 mask on the premises.

The university will pay for the cost of round trip airfare for travel to the business destination. A cost comparison must be pulled from the online Booking Tool at the same time the booking is made to document the allowable business expense portion of airfare.  

• Prepayment option – No out-of-pocket expense to traveler
• Access to extensive airline selection
• Eligible for OSU airline discounts
• Customer service 24/7
• Online Booking available with Individual and Athletic Business Travel

Money taken out of your account is either due to deductions or mandatory garnishments. 

Examples of taxable clothing includes shirts (logo or plain polo, tee, button down), pants, shorts, athletic clothing, shoes, boots, jackets, hats, etc. 

ATTENTION: The IRS never sends out unsolicited emails, all correspondence from the IRS will come to you via a letter through the U.S. postal service. Under no circumstances will the IRS request credit card information, pin numbers, SSN and/or ITIN through email. If you receive an email claiming to be from the IRS, you should NOT attempt to visit any site contained within the email and should report suspicious emails to the IRS by forwarding the message to phishing@irs.gov.

DO NOT click on any link in the email because it may download a virus onto your computer. NEVER include your SSN or ITIN or credit card or banking account information in ANY EMAIL to ANYONE. The GTP Support Center will NEVER ask you to send us your GTP Password, SSN or ITIN or credit card or banking account information – and PLEASE DO NOT SEND SUCH INFORMATION TO US IN ANY EMAIL. 

A certificate of insurance is proof of insurance. It is a document that we provide to an outside party we are contracting with in some manner, to show we have the insurance coverage they require of us. It can be obtained by requesting it from insurance@osu.edu or phone 614-247-8840. For information please see the Certificates of Insurance PDF.

No. You must complete, sign, and mail in your forms to the following address:

Form 1040NR and Form 8843 should be mailed to:
Internal Revenue Service Center
Austin, TX 73301-0215

No, only the applicant/initiator can edit the PCard Application Request or PCard Maintenance Request.

BF-PRSM-1099@osu.edu

The GL is available from 7:00 am to 7:00 pm each weekday. 

Non-cash employee items that will not be required to be reported will include employee achievement/service awards and items addressed within the expenditure policy.

You can go to a social security administration office near you or visit the Social Security Administration website.   

Please remember that in the U.S., there are federal tax issues, state tax issues, and local tax issues (in addition to many other types of tax such as FICA, sales, property, etc.). Whether or not you must file a STATE tax return will depend on the tax rules of the state in which you lived and/or worked. GTP will prepare your FEDERAL tax return (if applicable to you); GTP will not prepare a STATE tax return. You should check the state’s website for information about the filing requirements of that particular state. Also note that not all states have a tax return filing requirement. In the U.S., there are 50 states and the District of Columbia – only 43 of the states and District of Columbia have state tax filing requirements.

Generally, no. Only students & scholars from certain countries (Mexico, Canada, Japan, and India) can claim exemptions for their dependents. Specific requirements are outlined on this website.

GLACIER Tax Prep (GTP) software is designed to assist foreign nationals to prepare their U.S. federal tax return.  GLACIER Tax Prep is available for Ohio State University students and scholars.

GLACIER Tax Prep is able to provide the following services:

• Determine your U.S tax residency status
• Determine eligible tax deductions, credits, and allowances
• Review eligibility to claim tax treaty benefits
• Calculate tax refund or tax due to the IRS
• Prepare all required federal tax returns, statements, and forms for both the student/scholar.

Before logging into GLACIER Tax Prep, make sure you have the following items:

1. Any income tax documents you received for the appropriate tax year (Form W-2, Form 1042-S, etc.)
2. Passport
3. Copy of last year's nonresident tax return, if you filed a return
4. A tax filing number (either ITIN or SSN) for both yourself and any dependents you wish to claim on your tax return.
   • Note: only students from Mexico, India, Canada, and South Korea are able to claim their dependents on their tax returns under very specific circumstances.

Please make sure you have all your income documents before starting GTP to avoid filing your taxes incorrectly. You will receive income forms only for the income types you received.  For example, if you received a Fellowship, then you will receive Form 1042-S.  If you did not have a job with wages, then you will not receive Form W-2.

Glacier Tax Prep FAQ

Authors are required to follow the new guidelines when creating templates. In addition, periodic reviews will be completed where any template can be randomly selected for review.

Yes, if all of the payment information is submitted, approved and processed at the time same. The Excel spreadsheet attached to the notification email will itemize the payment information.

No.  Once a payment has been issued on a pay card, we cannot reissue the payment to a different account.  Once you set up your direct deposit to your personal account, it will be reflected on future pays.

No, time must be submitted to be paid.  

For more information, please refer to the Time Tracking Overview job aid on the Administrative Resource Center. 

The forms that you are supposed to receive from the institutions that paid you will depend on the facts of your particular situation. In general,

In some cases, you may receive a Form 1099 (DIV, G, INT, or MISC). Generally, Nonresident Aliens should not receive such forms; however, if you do, you may use the information on the form to complete GTP – you do not need to request a new form from the payor.

NOTE: You should not receive Form 1098-T; however, if you do receive Form 1098-T, simply keep the form and do NOT enter any data from Form 1098-T into GTP.

You should have received a notification from the court or agency of the garnishment filing and an email notification from Garnishments@osu.edu from Ohio State.

You can request a copy of the paperwork by sending an email to Garnishments@osu.edu.  Copies of the paperwork will be mailed to your home address listed on Employee Self Service.  Due to privacy restrictions, we cannot email the paperwork to you. 

The RPO indicates how much data the business can lose before it is unacceptable. (For example, the business has a manual process that will allow two days [48 hours] of work to get re-entered into the system resulting in an RPO of 48 hours. Anything beyond 48 hours of lost data would be unacceptable to business operations.)

The RPO is also how much data is expected to be lost by IT systems and applications during an IT disruption or due to an Information Technology Disaster. (For example, application data is backed up nightly resulting in an RPO of 24 hours, so the business can expect to lose up to 24 hours of data when the system is restored to operations). 

The Travel Initiative began on Aug. 1, 2018. 

Read the message from Provost Bruce McPheron and interim CFO Michael Papadakis.

Yes, non-employees who will receive on-going payments can be set up to receive electronic payments. Contact the Accounts Payable office at 614-292-6831 to obtain the appropriate form. This is not available for one-time or infrequent payments.

Embedded status applies to those vendor employees who routinely share an indoor environment with students, faculty or staff for three consecutive hours or more, more than once in a calendar week, or for more than six consecutive hours on any one day in a calendar week.

Employees in the vendor organization who do not meet the definition of embedded are encouraged but not required to get the COVID-19 vaccine. 

• Typically, embedded vendors have electronic or other advanced access to our campus facilities and systems.
• The university may require vendors that it believes to meet the definition of embedded to execute an agreement confirming their compliance with this requirement.
• Medical Center Lab courier service vendors are considered embedded.
• This requirement applies to any Ohio State campus and in any location where the university conducts business.
• University leasehold tenants are not covered by this requirement. (eg., Wendy’s, Café Oasis, Au Bon Pain), however, these tenants are strongly encouraged to comply.

No. The PCard is set-up in association with the employee ID of the PCard Manager/PCardholder and must not be transferred to another individual upon role or employment change.  The PCard will need to be cancelled via the PCard Maintenace Form and a new PCard will need to be ordered for the new PCard Manager/PCardholder.  

Yes, using the Workday report "Find Payments."

Supplier Payment view access is controlled by Workday security roles. If you are unable to locate a payment, please reach out to AP Customer Service.

The vendor COVID-19 vaccine requirement applies to all employees of vendors who have been identified as embedded on any Ohio State campus and in any location where the university conducts business. To meet the definition of embedded, the employees must be physically present on an Ohio State property. Vendor employees who do not meet the definition of embedded are encouraged but NOT required to get the COVID-19 vaccine.

• Vendors are also required to affirm that their embedded subcontractors and subconsultants are in compliance with this requirement.

No. The PCard should be put on temporary hold by submitting a PCard Maintenace Form while the PCard Manager/PCardholder is on leave. Other arrangements should be made for transactions during their absence. 

Highlights of the agreement include:

• Discounted rates
• Unlimited daily/weekly mileage. Some exceptions may apply, including monthly and one-way rentals.
• Loss/Collision Damage Waiver (also known as DW, CDW or LDW) coverage included at no additional charge.
• Liability coverage included at no additional charge
   

NOTE:  Exceptions may apply with International rentals.

To view rates, insurance details or make a business reservation, go to secured login: Rental Car Discounts

You can set up your Payment Elections once your information has been entered into Workday.

Ohio State employees who take advantage of tuition benefits provided by the university (either for themselves or dependents) should be aware of the tax consequences.

This page provides a summary of IRS regulations related to tuition benefits so that you can plan ahead.

Employee benefit- Based on IRS regulations, you should expect to be taxed on any graduate tuition benefit that exceeds $5,250 in a calendar year. (This also means that the first $5,250 in tuition assistance that the university provides to eligible faculty and staff each calendar year for graduate-level courses is not subject to taxation.)

We recommend that you prepare ahead of time for the tax consequences of your academic coursework. The university cannot provide tax advice to individual employees, so we would encourage you to discuss your particular circumstances with a tax professional.

Dependent benefit- Please note that tuition assistance for dependents, including spouse, or dependent children, who are taking graduate-level courses, is subject to taxation. Dependent undergraduate tuition assistance is taxable to the employee if the dependent is not eligible to be claimed on the employee’s federal tax return for that calendar year. (See questions on the Application for Dependent Tuition Assistance on the Office of Human Resources website).

Additional tax for the tuition assistance benefit is based on the employee's current W-4 on record at the time of taxation. The W-4 can be accessed through Workday.

Biweekly paid employees are taxed over six pay periods for the Spring, Summer and Autumn semesters.

Monthly paid employees are taxed over three pay periods for the Spring, Summer and Autumn semesters.

The months to be taxed for Spring semester: February, March, April. This timeframe may vary slightly depending upon payroll processing dates. A Workday notification is sent to employees prior to the first pay to be taxed stating the additional taxable income benefit on which they will be taxed.

There is no charge to sign up for pay cards through Wisely Pay card.

The company lists all potential transaction fees, costs, terms and conditions in its Cardholder Agreement and Disclosure form, which is delivered with your physical pay card. The instructions also explain how to avoid fees.  

To request a replacement tag, send an email to Asset Management Office including the requestor’s contact information, asset IT and tag number.

Vendors must comply with the Wexner Medical Center's additional vaccine requirements if they have employees who obtain medical center badges regardless of where the primary contact resides - either at the university or medical center. 

Additional information regarding vendor interactions at the medical center can be found here, or contact VendorMaintenance@osumc.edu. 

The unit/service center should process expenses as normal, ensuring that if submitted greater than 60 days there is a comment as to why. No additional action is needed by the department or the service center.

Business travel mileage should follow the travel policy.  The travel policy limits reimbursable miles to the number driven in excess of the number of miles involved in the individual’s daily commute (round trip) for work.  Generally:

• If the traveler’s headquarters (or primary work location as defined by the traveler’s flexible work agreement or HR documentation) is different than their residence, then the mileage reimbursement is calculated by deducting the daily commute.
• If the traveler’s headquarters (or primary work location as defined by the traveler’s flexible work agreement or HR documentation) and their residence are the same location, then a daily commute deduction is not required.

Backup withholding is an Internal Revenue Service (IRS) mandate which requires that the university withhold and remit to the IRS 28% of a vendor's payment under certain conditions. Backup withholding is typically required when the payee has failed to provide us with a valid Taxpayer Identification Number, as determined by the IRS. Payees are issued an IRS form 1099 at year-end which includes all amounts withheld, which is also reported to the IRS. All funds withheld can be applied to the vendor's next federal tax return.

For recipients of a First B Notice, submittal of a complete and accurate Vendor Setup Form (substitute IRS Form W-9), is necessary in order to resolve a backup withholding status and to avoid further withholding on future payments. 

For recipients of a Second B Notice, submittal of TIN validation documentation from the IRS or the SSA is necessary to resolve a backup withholding status. If an individual, a social security number printout is required or if a business, a 147C Letter is necessary.

For assistance or further questions contact Vendor Maintenance at BF-PRSM-Webform@osu.edu. 

As required by the Travel Policy, all business travel airfare should be booked through the university’s contracted travel agency.  Payment for business airfare can be charged to the university’s credit card that is stored with the contracted agency (with an approved Spend Authorization #).

• Airline or VISA/MC Gift Cards (either purchased or gifted) should NOT be used to purchase business airfare.   Reimbursement will be permitted with a one-time exception and tracked by the unit to prohibit future reimbursement.

• Airfare Points/Miles/Rewards (either purchased or earned).  Personal points/miles/rewards can be used to purchase business airfare.  Business points/miles/rewards must be used to purchase business airfare.  No reimbursement is permitted for any points/miles/rewards that are applied to business airfare purchases.

• Airline Compensation Voucher (either gifted or earned incentive from airline to voluntary recipient with oversold flights) must NOT BE used to purchase business airfare.  No reimbursement is permitted for airline compensation vouchers that are applied to business airfare purchases.

• Personal Unused Credit Voucher (earned from voluntary or involuntary cancellation of a personal flight) can be used to purchase business airfare. Reimbursement is permitted (with receipt documentation) up to the cost of the new business airfare only.  No residual loss can be reimbursed for applying personally earned unused credit value to business airfare of lesser cost.  No reimbursement permitted for change/service fees for use of personally earned unused credit.

• Business Unused Credit Voucher (earned from voluntary or involuntary cancellation of a business flight) should be used to purchase new business airfare.  If original flight purchased with university’s credit card, no reimbursement is permitted.  If original flight purchased with personal credit card, unit must verify approval for purchase (either T# or SA#) – if approved, verify any previous reimbursement to avoid duplicate payment.

The reimbursement payment information will only be available after the Expense Report has been approved and the settlement process has been completed. Refer to the Find Reimbursement Payment Information.

• Individual Business Travel:  Corporate Travel Planners offers both agent assist booking by phone/email, as well as the Concur Online Booking Tool.
• Group Business Travel:  ScholarTrip offers agent assist booking by phone/email
• Athletic Team/Individual Business Travel:  Anthony Travel offers agent assist booking by phone/email, as well as the Concur Online Booking Tool for eligible business travelers.

Note: All bookings must be secured with an approved SA# for advanced payment eligibility.

Refer to the Pay Period Schedule for pay dates. The Pay Period Schedule has been adjusted as needed to account for holidays. Monthly employees are paid on the last business day of each month. Biweekly employees are paid two weeks after the pay period ends.  

Submit an Incorrect Pay request for payment related questions and issues.  Incorrect Pay requests are used for over payments, not enough pay, or no pay received.

Examples of University wide non-taxable clothing include lab coats, scrubs (standard top and bottom only), and regalia.   

• Employees with both a fellow (non-employee) and non-fellow (employee) position will always receive two payslips from Workday - one payslip for each position on the appropriate pay schedule, rather than one combined payslip.

• There may be occasions where an employee receives two separate payslips for a pay period, resulting in two separate deposits into their bank account. This is typically a one-time occurrence when certain changes are made in Workday and will not occur on a regular basis.

The letter from the IRS will provide information about what is the issue that they believe to be incorrect. You should review the IRS letter and compare the issue(s) identified in the letter with the tax return completed in GTP. You should contact the GTP Support Center at support@glaciertax.com – in many cases, the IRS makes a mistake so do not presume that the IRS is correct – GTP will assist you in getting the issue corrected.

Not necessarily.  The planning process changed significantly in 2015. Even if your plan is older we can still salvage a majority of your plan and bring it into compliance.

If you are filing Form 1040-NR, the deadline to file is April 15. If you are filing Form 8843 only, the deadline to file is June 15.

Sign-up to be a sender by going to my.osu.edu and selecting eSignature from the menu bar. Select the “Request for eSignature Sender privileges” link. From there you will be asked to accept Terms and Conditions and take the required training. In addition, your request will be validated with your supervisor. 

Yes. The first close will follow the normal monthly close schedule. Then, period 12 (June) will re-open for adjusting entries. 

 A Determination of Taxability Form should be submitted by the unit providing the article of clothing.  Each unit will be responsible for identifying and designating the individuals responsible for submitting the forms. 

The Determination of Taxabiliy Form can be found on B&F website under policies and forms.

Individuals who are U.S. Citizens, Permanent Resident Aliens, or Resident Alien for Tax purposes are eligible to electronically file their tax returns; however, Nonresident Aliens are NOT generally eligible to electronically file their tax documents.  As stated in the instruction sheet that prints with your tax return, you must PRINT, REVIEW, SIGN AND MAIL the return to the IRS. If your “friend” is a Nonresident Alien and he or she filed his or her tax return online, you should be a good friend and alert him or her that it sounds as if an incorrect tax return was filed. Filing an incorrect tax return is a very serious issue and will result in a $205 penalty and possible elimination of all tax deductions, allowances and/or treaty exemptions.

If you are a nonresident alien, you may be able to claim dependents if you are in one of the following categories:

•  A resident of Canada, Mexico, South Korea or India. See IRS publication 519

The United States has tax treaties with a number of foreign countries. Under these treaties, residents of foreign countries are taxed at a reduced rate, or are exempt from U.S. federal and state taxes on certain types of income and/fellowship payments they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific types of income.  If the treaty does not cover a particular type of income, or if there is no treaty between your country and the United States, you must pay tax on that income.  For the list of tax treaty countries and their treaties, reference the IRS Publication 901.

Yes. Users can send a request through Service Now and ask for the eSignature administrator to change ownership of a Template. This is especially beneficial when someone leaves the University or goes on extended leave.

Note: Make certain to state the Template Name, original Template owner and who should be the new owner when completing the Service Now request

This option is not available at this time.

If you have been granted approval for business travel according to the Travel Guidelines, you must consider the health and safety requirements set by the Center for Disease Control and Prevention and those established by your destination. Consult authorized entities for destinations that may have more stringent health and safety rules.

Yes, managers can enter or correct time and time off requests on behalf of their employees.  You will receive a notification that time or time off has been submitted on your behalf and will be advised to review.

 For more information, please refer to the Time Tracking for Managers job aid on the Administrative Resource Center.

Any individual who works in the U.S. as an employee is required to apply for an SSN; if an individual does not work as an employee, he or she cannot apply for an SSN. Any individual who receives income from U.S. sources must file a tax return and everyone who is required to file a tax return must have either an SSN or ITIN. Individuals who complete a tax return in GTP and do not have an SSN or ITIN will be prompted to complete Form W-7 to apply for an ITIN in connection with the filing of the tax return

Submit a garnishment ticket in HR Connection

The Business sets the RPO during the BIA process.

The IT Application Owner initially sets the RPO during the Systems Development Lifecycle prior to production release.  It is reviewed and updated, as needed, during the System Development Lifecycle.

The Travel initiative requires university-wide utilization of Ohio State's travel partners (also known as university contracted agencies) for business travel expenses such as airfare and rental car to support the strategic focus on operational excellence and resource stewardship. 

Read the message from Provost Bruce McPheron and interim CFO Michael Papadakis

• Airfare for individual business travel must be purchased through Corporate Travel Planners, using its full service agent assist or online booking tool (Concur). People may continue to directly arrange local flights within countries where booking through outside travel agencies is impractical. See the details.
• Vehicle rental for university business must be reserved through the rental car agency website for most reservations or through Concur when reserving rentals associated with airfare. 

*Group and Athletic Team/Individual travel must be booked through the contracted agency designated for these demographics - see more information.

Refer to the Administrative Resource Center (ARC) for the related job aids.

Contact Supplier Maintenance for appropriate documentation and taxes. Contact AP Customer Service if you have additional questions.

This definition includes any Ohio State campus and any location where the university conducts business.

When possible, PCard Managers should arrange schedules to be on site to physically transfer the PCard and have the PCard User sign tracking log documentation.

When in-person transfer can't occur, PCard Manager and PCard User can coordinate a virtual session for PCard entry for online purchases.   The tracking log information can be collected by email when the log can't be signed in-person or can be administered through DocuSign.   

Note:  The tracking log is required to document use of the PCard when not being used by the PCard Manager.   The PCard number should never be written down or stored for future use by the PCard User.

Any university personnel (and guests), 18 years or older, who is renting for official university business. Exceptions may apply by location. Vehicle restrictions may apply for young renters.  It is recommended that the renter call the location to ensure eligibility criteria.

The financial institution will return the money to Ohio State, usually within 2 - 4 business days as "account closed." Payroll Services will inactivate the direct deposit account and reissue the payment.  Before an account is closed, the employee should update their payment election information in Workday.

Payroll uses the location on your position(s) in Workday to determine state and local tax withholdings unless you have an active Flexible Work Agreement for telework on file for one or more of your positions.  If you have a telework agreement, Payroll uses the locations and percentage allocations provided within your Flexible Work Agreement to determine tax withholdings.

No. You may use any of the direct deposit options, which include using your checking accounts, savings accounts and the Wisely Pay card.

As of July 1, 2019, the university will not be printing paper checks, so employees who do not specify their preference by that day will automatically be sent a pay card and have their pay assigned to it. However, employees can update their direct deposit preferences at any time.

Consult Risk Management for verification of insurance on assets that are in transit or in use off campus.

A list of the different Workday roles can be found in the "Travel Process: Tips and Tricks" section on the Controller's website. 

Due to increased liability and safety risks, it is recommended that every traveler have their own hotel room and not share rooms with other travelers. Contact the Office of Risk Management for additional guidance. 

Yes. Use of a personal vehicle for business purposes may be excluded on the average private insurance policy. Additional coverage may need to be purchased to cover specific circumstances and requirements. Employee and guest travelers are advised to check with their insurance company for provisions and rates to cover such activity.

For more information visit Risk Management.

Best Practice Tip: Consider using one of the university's contracted rental car agencies in lieu of personal vehicle for business travel. Costs are considerably less expensive and the required insurance is included in the rate.

Read about the university's involvement in the Buy Ohio program on our social responsiblity page.

Since you may be eligible for the benefits of a tax treaty between your home country and the US, you will want to complete GLACIER. The benefits of many tax treaties allow you to be exempt from federal tax on your payments from OSU. Note: The mere existence of a tax treaty between the US and your home country does not guarantee that you are eligible to receive this benefit. You must qualify for the tax treaty before you can receive any benefit of a tax treaty. Note: A tax treaty between the US and your country of residence only applies to federal tax, it does not apply to state – (however, the State of Ohio currently honors the tax treaties), city tax or Medicare tax – so even if you qualify for the benefit of a tax treaty with your home country there will still be other tax deductions from your paycheck.

• Payments setup for check issuance (generally a non-employee) will be queued in the next check run following the final approval.  Check run takes place every Thursday at 8:00 AM (for OSUP) and 10:00 AM (for UNIV). 

• Payments setup for EFT or direct deposit will be queued following the final approval in the daily settlement run at 10:00 AM.

The travel office meets regularly with the contracted travel agencies to ensure they are providing the university with the best level of service. We encourage travelers or arrangers to provide feedback regarding their experiences.

Submit feedback to travel@osu.edu.

Depending upon how soon your next payday occurs, we may not be able to stop the direct deposit. Please submit a ticket through HR Connection for assistance.

All instances of providing clothing to employees must be taxed unless an exclusion is requested by the unit and confirmed by Tax Office. Final determination of an exclusion by Tax Office will be made once a completed Determination of Taxability Form is received. The determination is applicable indefinitely unless the circumstances (items or usage) have changed. For example, a determination of taxability issued in the past excluding taxation of medical scrubs, would apply to new purchases/rentals of medical scrubs in the future.

The IRS should send you a letter within two weeks of sending the tax refund to explain any difference between the refund amount shown on your tax return and the actual amount refunded to you. You should wait until you receive the letter from the IRS to determine whether the tax refund amount is correct. Please note that if the amount refunded to you is different than that calculated by GTP, you should contact the GTP Support Center at support@glaciertax.com – in many cases, the IRS can make a mistake so do not presume that the IRS is correct – GTP will assist you in getting the issue resolved.

OSU Surplus Department is located at 2650 Kenny Road, Columbus, Ohio 43210 inside the Stores and Receiving Building (#381) on the east side of the building at the end of the loading docks. Take the stairs up to the door labelled Surplus; ring the doorbell for assistance.

You may view information about foreign taxpayers at an IRS web page at https://www.irs.gov/individuals/international-individuals. You may also view and print Publication 519 from the IRS. You may also review the Office of International Affairs website at http://oia.osu.edu.

Users can sign-up to be an author by sending an email to access@osu.edu. Access will get approval from the appropriate college / VP authority and the B&F business sponsor to be granted “Author” access. From there you will be asked to accept Terms and Conditions and take the required training. You must first complete all of the Sender steps before becoming an Author.

Help is available through ASSIST or through e-mail at glhelpdesk@osu.edu.

No.  If they are receiving the item because of their employment, then it does not need to be reported to Financial Aid Office.

Yes, to make the card valid you will need to sign the social security card in ink AND in English.

Nonresident Aliens for Tax Purposes are NOT generally eligible to electronically file their tax documents.  As stated in the instruction sheet that prints with your tax return, you must PRINT, REVIEW, SIGN and MAIL your tax documents to the IRS.  Do NOT mail your tax return to GTP.

If both you and your wife are nonresident aliens the answer is generally NO, for federal income tax purposes.  In limited cases, a spousal exemption may be claimed, but this is not the same as filing a joint return and is discussed in the “exemptions” section of the instructions for the 1040NR.  State filing rules may be different.

For information on filing a joint tax return, refer to IRS Publication 519, U.S. Tax Guide for Aliens. 

General Student FICA exemption:

FICA taxes do not apply to payments received by students employed by a school, college, or university where the student is enrolled full time and pursuing a course of study.

International Student and Scholar FICA exemption:

International students, scholars, professors, teachers, trainees, researchers, physicians and other nonresident aliens for tax purposes present in the United States in F-1, J-1, M-1 or Q-1/Q-2 nonimmigrant statuses are exempt from FICA taxes on wages.

Limitations on FICA exemption for International Persons:

• The FICA exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status.
• The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who change to an immigration status which is not exempt or to a special protected status.
• The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 nonimmigrants who become resident aliens.
• The FICA exemption only applies to international persons in F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as nonresident aliens for tax purposes under U.S. tax regulations.
• International students in F-1 and J-1 nonimmigrant status are entitled to the FICA exemption for the first 5 calendar years of physical presence in the United States. After this period of time has passed, international students are classified as Resident Aliens for Tax Purposes and are subject to FICA tax withholding.  However, if they remain students (primarily) they may be able to claim the Student FICA exemption.
• The five-year exemption permitted to F-1 and J-1students also applies to any period in which the international student is in "optional practical training" allowed as long as the foreign student is still classified as a nonresident alien for tax purposes.
• International scholars, teachers, researchers, trainees, physicians, other non-students in J-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than two calendar years are classified as nonresident aliens for tax purposes and are exempt from FICA taxes for that two-year period of time.  However, once the two calendar years have passed, this group of international persons is classified as resident aliens for tax purposes and is subject to FICA tax withholding. 
• Spouses and dependents of alien students, scholars, trainees, teachers, or researchers temporarily present in the United States in F-2, J-2, or M-2 status are NOT exempt from Medicare taxes, and are fully liable for Medicare taxes on any wages they earn in the United States. International persons in H-1B, TN, O-1 or E-3 status are fully subject to FICA tax withholding. No FICA exemption is available to persons in these visa categories.

​Form 8843 - Instructions for required fields

1. Download the Form 8843 off the IRS web site
2. Fill in your name exactly as it appears on your passport
3. For the box requesting your U.S. taxpayer identification number, write in your Social Security or Individual Taxpayer Identification Number (ITIN).  If you do not have either one of these, leave it blank.

Part I: General Information

Required for: Everyone completing Form 8843

• 1a Enter your status (i.e. F-1, J-2, H-1B, etc.) that you used to enter the U.S. most recently and the date you entered
• 1b Your current nonimmigrant status should be the same as #1a unless you changed status while in the U.S.  If you requested a change of status (e.g. you entered the U.S. in H-1B status and without leaving changed to F-1) in the U.S. enter your current non-immigrant status (F or J) and the date that your change of status was approved (see I-797 form).  Otherwise, all you need to do is enter your current non-immigrant status as you stated in #1a; no date is required.
• 4a Count the number of days you were physically present in the U.S. in each of the last 3 calendar years.  Make sure to enter the actual number of days you were present. Exclude days when you were outside of the U.S.
• 4b Substantial Presence Test: enter the number of days you were present in the U.S. during the tax year.  This should be the same number that you entered in the first blank on #4a.

Part II: Teachers and Trainees

Required for: J-1 Research Scholars', Sort-Term Scholars, Professors and Specialists ONLY. See box #5 on your DS-2019 for category. Do not fill out if you are a 'J-1 Student' or 'F-1 Student'.

• 5 Enter: The Ohio State University 2650 Kenny Road, Columbus, OH 43210
• 6 – 8 Answer each question according to your individual situation.

Part III: Students

Required for: F-1 and J-1 Students (and F-2/J-2 dependents) ONLY

9 Enter: The Ohio State University 2650 Kenny Road, Columbus, OH 43210

• F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University 2650 Kenny Road, Columbus, OH 43210
• 10 Enter: Amanda Yusko 2009 Millikin Road Columbus, OH 43210 PH#614-292-6101
• F-2/J-2 Dependents write: Spouse/Dependent of student attending The Ohio State University whose Program Director is Amanda Yusko 2009 Millikin Road Columbus, OH 43210 PH#614-292-6101
• 11 – 14 Answer each question according to your individual situation.

Part IV: Professional Athletes

Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.

Part V: Individuals With a Medical Condition or Medical Problem

Leave all spaces blank. Does not apply to those present in the U.S. in F or J non-immigrant status.

Signature Section

Required for: Everyone completing Form 8843

• Sign and date the bottom of page 2

Deadline for submitting the forms:

If you are filing the Form 8843 only, the deadline to file is June 15.

Authors will share templates with Senders and other Authors as needed to create efficiencies.

This option is not available at this time.

You should consider the possibility of changes or cancellation with short notice. 

• When securing airfare, consider refundable ticket purchases that ensures a full refund in the event of cancellation. 
• When securing hotels, carefully review the cancellation terms to ensure ability to cancel without penalty.  Use of online booking sites (e.g. Expedia) for hotels may be not offer refunds and are not recommended.  Airbnb is not recommended due to cancellation terms that typically do not permit refunds. 
   

Caution should be taken with any travel expenses that require payment in advance of travel.  Consult the Travel Office for guidance.

Campus employees submit time worked in Workday.  For more information, please refer to the Time Tracking Overview job aid on the Administrative Resource Center.

Health System employees record time worked in UKG/Kronos.  For more information, please refer to the UKG/Kronos Tip Sheets (Health System) job aid on MyTools.

Nonresident Aliens are not required to report or pay tax on money that they received from sources outside the U.S. If you remain in the U.S. long enough to become a Resident Alien for Tax purposes, then income from ALL sources (both U.S. and foreign) must be reported on the U.S. tax return.

Through https://buckeyelink.osu.edu.

During the BIA process application dependencies and “needs” are identified from all business areas that consider any application critical to their operation. The “need” is then compared to the existing IT Disaster Recovery “capability” to determine gaps.

No. University employees are encouraged to purchase guest (non-employee) airfare through Ohio State's travel partners, but doing so is not required.

AP will be required to withhold 30% for tax from payments for honoraria or services.

All vendors are expected to evaluate whether they meet the definition of embedded and, when applicable, self-identify as an embedded vendor. Vendors who self-identify as embedded should notify their regular university contact and also affirm their compliance online.

In October and November 2021, Ohio State contacted vendors that the university believed to meet the definition of embedded and asked them to reach out to their regular university contact and to affirm their compliance online.

The PCard manager, PCardholder, or PCard User must make a reasonable effort to recover sales tax only if it is $25 or greater. The effort (hourly cost) must not exceed the sales tax cost. All actions must be documented and stored in the Expense Report in Workday.

At most locations, Enterprise, National and Hertz will not assess an additional charge when renter is between the ages of eighteen (18) and twenty-four (24), provided that the rate selected at the time of business rental is a rate or discount specified in the Agreement. Vehicle restrictions may apply for young renters.  It is recommended that the renter call the location to ensure eligibility criteria.  Renter must be twenty-one (21) or older in order to drive 12 Passenger vans, or box truck rentals.

Some institutions post funds to accounts at the beginning of the bank's business day, while others post the funds in the afternoon. 

Employees who (1) work fully remote or (2) have a hybrid arrangement working remote and at an Ohio State location.  Work tax withholdings will only be accurate if the information is submitted in HR Connection using the Flexible Work Agreement form.

Yes. You may adjust your direct deposit preferences at any time through Workday. 

Voucher information can be viewed in the Financials system in real time (see the Financials System Tips & Tools for navigation instructions). Alternatively, users may refer to the Unpaid Voucher Report (go to eReports).

A Spend Authorization (SA) must be approved in Workday prior to the trip in order to process any payment using university procurement methods (e.g. PCard or PO).

A Spend Authorization is required when the destination is 45 miles or more from the traveler’s headquarters or work location (as defined by the traveler’s flexible work agreement or HR documentation) and/or if travel expenses extend beyond mileage or parking.  This applies even when there are no anticipated travel expenses or when a third party is paying for the travel expenses for duty of care purposes. 

A blanket Spend Authorization is recommended with multiple in-state transportation costs within a fiscal year.

Risks and personal liability should be considered when electing to reserve Airbnb or other rental property lodging providers for business travel.  Commercial lodging with single occupancy room per business traveler is the recommended option for safety and liability reasons. Contact the Office of Risk Management for additional guidance. 

In the event an injury or accident occurs during business travel status, while in a private vehicle (OSU non-owned), the vehicle driver’s insurance company assumes primary liability for personal injury or property damage incurred by the accident. Primary insurance coverage follows the vehicle’s owner. If this occurs during business travel, injuries to employees may be covered by Worker’s Compensation. Injuries to other parties would fall under the driver’s insurance policy or other insurance such as health insurance of the individual injured. Any private insurance used will have its own deductibles. The University policy may be excess to the owners policy.

Read about the university's green, alternative fuels, and Energy Star initiatives on our social responsiblity page.​

GLACIER prepares all the forms necessary to take advantage of a tax treaty between the US and your country of residence. Without the completion of GLACIER and the submission of the GLACIER forms to the payroll office the maximum amount of federal tax must be withheld from your payment. If you are employed by OSU and do not complete GLACIER the rate of tax to be withheld from your paycheck is set by law at 30%. If you are receiving a scholarship or a fellowship, the rate of tax is set by law at 14%.

Non-travel reimbursement payments to employees will be issued in the same manner as your payroll payment election set-up (generally direct deposit).  It will not be bundled with your weekly/monthly payroll.

Concur is the online booking tool provided by the university’s contracted travel agencies for Individual and Athletic business travel. The tool is designed for users to research fares, adjust selection parameters and finalize their own booking with an approved Spend Authorization (SA#).

Contact Tricia Privette at (614) 688-3728 or Privette.3@osu.edu. If you would like to be added to the annual mailing list, please indicate this.

The requirements review is performed on a case by case basis.  An example is a police officer or firefighter uniform; it is not adaptable for everyday wear.   However, a police detective's suit jacket and related clothing, since they are suitable for everyday wear, do not qualify as a non-taxable benefit and are taxable to the employee. 

Overtime will be automatically calculated in Workday Time Tracking for campus biweekly employees and UKG/Kronos for Health System biweekly employees. What is included in overtime for campus biweekly employees using Workday is detailed below.

Hours that contribute towards overtime include holiday worked hours first and then the difference between holiday benefit and holiday worked hours. For example, if an employee worked 36 hours in a week, had 2 hours of holiday worked and 9 hours of holiday benefit, they would receive 5 hours of overtime. Two hours of holiday worked and 3 hours of holiday benefit would be tagged as overtime.  

For employees with multiple positions, the position(s) worked for hours over 40 will be paid at the overtime rate.

Please see the chart below to see what hours contribute towards overtime

If you requested that you receive your tax refund via direct deposit, be sure to check your bank statement or online account to ensure that you have not in fact received the refund. If it has been more than 6 months and you have not received your refund, go to the IRS website section entitled “Where’s My Refund” (https://sa2.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp) to check the status of your tax refund. You will need to enter the following information from your tax return:

• SSN or ITIN
• Filing Status
• The amount of your tax refund (only the dollars, not the cents)

All OSU retired assets (furniture, electronics, laboratory and medical) should be sent to the OSU Surplus Department for disposal.

There is no exclusion under any tax treaty from federal tax on prizes and awards given to nonresident aliens. Scholarships and Fellowships are often referred to as an award but there is a distinction between prizes and awards and scholarships and fellowships.

No, only people who send documents out for signature require a DocuSign account. All OSU faculty, staff and students will have a DocuSign account. Other individuals may desire a personal DocuSign account (free, just sign up on the website) to keep track of documents that they’ve signed.

Keystrokes are available through ASSIST.

When you finish the data entry in GTP, please refer to the instruction sheet that prints with your tax return or forms. The documents that you must send with your tax return depend on your particular situation. The GTP instruction sheet will list each form or document that must be attached and how/where to attach the form or document.

If you do not attach the forms or documents that are required to be attached to your tax return, the IRS will likely reject your entire tax return. In such case, you will then be required to write a letter explaining that you failed to submit the necessary documents with your original tax return and then attaching the documents.

You should send tax returns and their related forms and tax payments, if any, in separate envelops to the address indicated in the instructions for the form.  

 Do not send your state income tax return with your federal tax return.

 Do not combine tax payments owed for multiple years on one check.  You must send a separate tax return and check for each year. 

The strategic and tactical capability of the university to plan for and respond to disruptions and to continue operations at an acceptable predefined level.

Yes. Template names should begin with the abbreviated College / VP unit (ASC, EHE, B&F, etc.) and then the form name. 

Internal Supplier: Your bank will return the payment amount to the university.  You will need to submit a change of bank account through Workday. Contact Payroll at 614-292-2311 for specific instructions on how to expedite this process. Accounts Payable will be able to reissue the payment after the change has been processed and confirmed.

External Supplier: Your bank will return the payment amount to the university. You will need to contact Supplier Maintenance for instructions on how to update the bank account information.

Please submit a ticket through HR Connection with the check information and your contact information. Payroll Accounting will research the check to see if it is still outstanding and respond back to you. If you are an active employee with direct deposit and the check is still outstanding, it will be reissued to you on an off cycle payment and direct deposited into your account or issued on a pay card. Any check over six months old is considered stale-dated and should not be cashed.

Keep track of your check in/out time and enter in Workday when the system becomes available.  For more information, please refer to the Paper Timesheet job aid on Administrative Resource Center. 

The requirement to file a federal tax return is based on receiving income from U.S. sources – not on receiving “money.” Income can include, but is not limited to: wages, salary, free housing, travel to/from a conference, scholarship, stipend, per diem, prize, award, gambling winnings – income does not have to be paid to you as a check or cash. Generally, if you did not receive any income from U.S. Sources, you are not required to file a U.S. tax return; however, if you are a Nonresident Alien who is present in the U.S. under an F, J, M or Q immigration status, you are required to file Form 8843, regardless of whether or not you have received any income.

If you are a graduate student taking classes, you must pay taxes on any education assistance received over $5,250 per calendar year.

The reliance or interaction, directly or indirectly, to an application or system to support a critical business function or process required during a disruption.

Contact the Bursar’s office at 614-292-1056.  Previous semester fees are not corrected. 

The Business Owner of an IT Application, in consultation with the Information Technology team (typically during the Systems Development Lifecycle), establishes an acceptable RTO/RPO for Business Application(s) prior to production release. Application data, over time, integrate into business operations forming new, and sometimes complex, dependency relationships. BCM tracks this expansion/contraction of use and assesses gaps (Business “need” vs IT recovery “capability”) that may require further business risk mitigation/continuity planning effort.

The travel initiative does not apply to lodging. Travelers may reserve lodging through any source using the PCard or personal credit card.  However, contracted travel agencies provide access to more than 70,000 discounted hotel rates. 

A non resident alien needs to print out the forms as specified in Glacier, sign them and mail them to the address indicated.

Vendors should contact their local university representative for additional information.

When applicable (e.g., when travel related), a PCard transaction will need to be reassigned to the traveler/payee in order to process an Expense Report.  Refer to the Reassigning Expense Credit Card Transactions job aid for steps to follow. 

Personal Credit Card (with renter's name embossed on card) or OSU PCard (with renter's name embossed on card) are permitted.  Department or Service Center PCards will not be accepted.

Contact travel@osu.edu for further information on billing options.

Generally, no.  However, if Payroll pays you too much (e.g., you were paid for too many hours or we sent two deposits to your account for one pay period), Payroll can reverse the incorrect payment, without notifying you, within five business days of making the payment.

Employees working in a single campus location do not need to complete a Flexible Work Agreement and work taxes are based on the worker’s Location in Workday.

Yes. Use Workday to determine how you want to receive your pay. 

  Verify that goods/services ordered from supplier match what is received.

    ▪    Communicate directly with the Supplier as the university's point of contact.

    ▪    Monitor your area's PO lifecycle in the Financials system (See Financials System Tips & Tools and Purchase Order Report).

    ▪    Routinely run/review Match Exception Report to identify match exception(s) for department/college area.

    ◦    Issue Change Order Requisition as necessary.

    ◦    Contact an Expediting associate for assistance.

Access to set-up travel processes (e.g. creating a Spend Authorization or Expense Report) on behalf of others in Workday requires the Expense Data Entry Specialist role.  Refer to the Request Workday Access Job Aid at the Administrative Resource Center (ARC) or contact your unit for eligibility guidance. 

For one-time trips between two primary destinations, an online map source (e.g. MapQuest or Google Maps) is the best source of address-to-address documentation. When traveling to multiple destinations, or travel covering a wide range of dates (for the same business purpose), a log including odometer readings and address-to-address locations are required to document for audit review.

Read about the university's Buy Ohio, MBE/EDGE and other diversity programs on our social responsiblity page.

For most students/scholars, in your first year, you will need to access GLACIER at least two times. The first time is to create your record in GLACIER and to prepare all the forms necessary to take advantage of a tax treaty. The second time you will need to access GLACIER is to ‘renew’ your tax treaty. The forms produced by GLACIER are only valid for one year, thus, they need to be completed each year, printed and signed by you and sent to the payroll department – the address to send the forms to is printed on the forms that GLACIER produces (you’ll need to send required copies of other requested documents as well).
You may also access GLACIER at any time to update your information – for instance, if your Visa status changes, if your address in the US changes, if your anticipated departure date changes. It’s a good idea to review all the information in GLACIER when you are doing your tax treaty renewal each year.
You will want to also access GLACIER one last time – when you leave OSU. Just indicate that you are receiving no payments of any kind and submit the record. This will stop reminder emails to you when it is no longer necessary for you to have a record in GLACIER.

Payment information will only be available after the Miscellaneous Payment Request has been approved and the settlement process has been completed. 

When viewing the Miscellaneous Payment Request in Workday, review the Activity tab for payment information.

The Concur online booking tool can be accessed through the Ohio State Travel Office website. Login to Concur will require your university username (name.#) and password.

Yes. The FY03, FY02, FY01, FY00 and FY99 reports are available in PDF (Adobe Acrobat) format.

The fair market value of the clothing will be added as income once the De Minimus threshold is met of $100 per year and will be included in your next available payroll check.  This will allow for the appropriate taxes to be withheld in accordance with IRS regulations.

Below is a table that explains the rounding rules in Workday Time Tracking for time entered as well as the calculation of partial hours worked.

If you are due a tax refund, it generally takes up to six months to receive your tax refund.

You should create a Disposal Request (DR) in the Surplus Property Software. Most departments have an approved equipment coordinator responsible for this task. 

How do I obtain approval to submit a DR?

Yes. You must file IRS Form 8843. Dependents in F-2 and J-2 status must also file Form 8843.

We ask that you download your completed documents (both Certificate of Completion and Document) and store them in accordance with the record retention policy and your departmental guidelines. In the future we plan on moving all eSignature documents into EDM.

Invoices are scanned and imaged by central Accounts Payable, and are available online in Workday.

Refer to the Invoice and Payment information on the Accounts Payable website.

Talk to your Supervisor, Hiring Manager, and/or HR Consultant

A Resident Alien for U.S. tax purposes is NOT the same as a Permanent Resident Alien. A Permanent Resident Alien is an immigration status whereby the individual has been granted permission to live and work in the U.S. for the rest of his or her life. A Resident Alien for U.S. tax purposes simply means that you have been in the U.S. for a long enough period of time that you will be treated in the same manner as a U.S. citizen – it does not confer any immigration privileges, it simply has to do with tax issues.

As a Resident Alien for U.S. tax purposes, you must file your tax return in the same manner as a U.S. citizen; GTP is only for use by Nonresident Aliens for U.S. tax purposes.

Form 1098-T reports qualified scholarships and related expenses for purposes of the American Opportunity Credit and the Lifetime Learning Credit.  Nonresident aliens are not eligible for these credits even if they receive a Form 1098-T. The IRS regulations state that, although no Form 1098-T is required for nonresidents, educational institutions may create the form for all students for administrative ease since many student systems lack information about the tax status of the students.  A nonresident alien who receives this form should disregard it, but retain the form in your tax file.

Resident Aliens are eligible for the credits under the same rules that apply to U.S. citizens. For information about the credits, refer to IRS Publication 970, Tax Benefits for Education.

BCM is a holistic management process that identifies potential threats to the university and the impacts on operations of those threats, if realized, might cause. It provides a framework for building organizational resilience with the capability of an effective response that safeguards functions and processes critical to the university's mission.

Authors will be able to upload PDF’s and attach tags to them. However, Senders will not. 

The University encourages all employees to utilize direct deposit, when possible. If however, you have elected to receive a paper check for your pay, you will also receive any Accounts Payable payments via a paper check mailed to your home. You will not receive an email confirmation.

Financial Training offers a range of courses. Courses are listed by Area in the Financial Training webage.

Please submit a Payroll Inquiry case in HR Connection for general payroll related questions and issues. Payroll Inquiry cases are used to submit requests regarding your final pay stub.

The time period for which you are a Nonresident Alien for Tax purposes depends on the results of what is called the “Substantial Presence Test.” In general, individuals present in the U.S. under an F, J, M, or Q STUDENT immigration status will be a Nonresident Alien for the first FIVE calendar years they are present in the U.S.; individuals present in the U.S. under a J or Q NON-STUDENT immigration status will be a Nonresident Alien for the first TWO calendar years they are present in the U.S. There are many exceptions to the general rule so further questions must consider the facts and circumstances of the particular individual’s current and past visits to the U.S.

Employees may notify University Bursar at bursar@osu.edu or call 614-292-1056 

The Business Continuity Management Office will annually provide the gap report of operational need versus systems and applications (dependencies) recovery capability.  NOTE:  This data is not to be used to set RTO’s and RPO’s.

Yes. In cases when personal time is added to university business travel, any cost variance in expenses such as airfare, vehicle rental, and/or lodging must be clearly identified and documented in your spend authorization in Workday to validate that the personal time does not add additional cost to the university.  At time of airfare purchase, CTP's full service agents can split the transaction between the business payment method and a personal credit card for the additional cost due to personal time (exceptions may apply with select airlines). 

See the travel policy for alternative options or contact the university Travel Office.

*Group and Athletic Team/Individual travel must be booked through the contracted agency designated for these demographics - see more information.

Payment will be made in five to seven days after all paperwork is received in Accounts Payable.

Embedded vendors should affirm their compliance via the online attestation form and notify their regular university contact.

Individual PCards are not enabled for reassignment in Workday.  Individual PCards are not intended for shared use and should only be used for the business or travel expenses of the Cardholder.  Contact the PCard Office for assistance.

• Enterprise/National:  Buck-ID or OSU affiliated validation is required to authorize use of OSU business rates.
• Hertz:  Buck-ID or OSU affiliated validation may occur.

You can elect to have your pay direct deposited in up to ten (10) accounts.

Are you working 100% in Ohio State locations?
Working in a single campus location:  Work with your manager to update your location in Workday.

Working in multiple campus locations:  Work with your manager to submit a Tax Inquiry in HR Connection to report the effective date, correct Ohio State locations, and percentage of time spent at each location.

Are you working hybrid or 100% remotely?
Use the Flexible Work Agreement Job Aid to submit a Flexible Work Agreement in HR Connection. You will then receive a notification from HR Connection with the terms of the agreement for your review.

Since launching an administrative efficiencies program in 2015, Ohio State has produced $112 million in savings that have been redirected to expand student financial aid and support the Digital Flagship. The university is on track to exceed $200 million in efficiency savings through 2020, surpassing a five-year goal. (See the FY18 scorecard)

The university also directs proceeds from innovative funding projects to academic priorities. For instance, Ohio State invested $800 million from the Comprehensive Energy Management Project in endowments that provide more than $30 million a year for student scholarships, teaching excellence, faculty positions and sustainability projects.

• Read more about these and other major initaitives

Match Exceptions Report (APB100OS) 
Match Exceptions Report provides current match exception detail for a selected business unit based upon a specific date range. The report provides a rule description to assist users with the match exception cause. Departments can use this report to sort out POs associated with their ORG, in order to resolve an outstanding match exception. 

Purchase Order Report (POB101DW) 
Purchase Order Report provides detail for POs associated with a selected business unit, VP/College area and department based upon search criteria. The report can assist departments with monitoring the lifecycle of POs associated with their ORG. 

Unpaid Voucher Report (POB113DW) 
The Unpaid Voucher Report provides detail regarding unpaid invoices (vouchers) that have been entered against a PO for designated area. The report is a useful resource to verify the status of a voucher and indicate problems that may be holding the voucher from processing. 

No, Purchase Orders, Miscellaneous Payments, and Requisitions are different payment processes handled outside of an Expense Report. Expenses that are being paid for with such methods should still be included in the estimated expenses in the Spend Authorization.

Yes. If you wish to secure adjacent booking/seating for travel companions (e.g., family/other), you will need to contact the applicable contracted travel agency who will service the business portion of your trip (collect approved Spend Authorization # and validate your employee credentials) and then service the portion for your companion travelers (ensuring that seating assignments are as requested and have similar itineraries). Flights purchased for companion travelers must be purchased using a non-university payment method.

Refer to Contact a Travel Agent for booking options.
 

OSU travel policy requires that any rental car used for university business have Liability Insurance, as well as Damage Waiver or Collision Damage Waiver or Loss Damage Waiver (DW/CDW/LDW). The traveler must provide documentation demonstrating the required insurances were included in the rental on the receipt documentation.

Contact the Division of Accounting: glhelpdesk@osu.edu.

If you are employed at OSU you will need a Social Security Number (SSN). If you don’t have an SSN you will need to apply for one from the Social Security Administration. This is done by completing Form SS5, Application for SSN.

You can apply in person at the local Social Security Office. The Form SS5 is available on the Internal Revenue Service website at www.irs.gov, click on Forms and Publications, then Form and Instruction Number, and scroll through a listing of form numbers until you see Form SS5. You will receive a receipt from the Social Security Administration at the time of application. Approximately six to eight weeks later you will receive the actual SSN. You will also need a letter from the Office of International Affairs with the SS5.

If you are not employed by OSU (for instance, only receiving a scholarship or fellowship with no work or service requirement you are not eligible for an SSN and you will need to apply for an ITIN (Individual Identification Number) from the Internal Revenue Service – see below, “What's an ITIN Number?”.

No. The Miscellaneous Payment cannot be used for relocation payments and the functionality is blocked from submission on the Miscellaneous Payment Request.

Contact Relocation Services for more guidance.

The online booking tool should work with all up-to-date browsers. The Travel Office recommends using the latest version of Chrome or Mozilla Firefox.

Yes.

In general, fair market value is determined on the basis of all the facts and circumstances. Specifically, the fair market value of a fringe benefit is the amount that an individual would have to pay for the particular fringe benefit.  In instances where the university purchases an item of clothing from a vendor, the cost incurred to purchase the item is the FMV.

You have until the last day of the pay period containing the 365th day after it was earned to use it before it is paid out.

If you are required to file a tax return and you do not, you are subject to a $135 penalty and may lose any deductions or tax treaty exemptions that you would have otherwise been eligible to claim. In addition, failure to file a tax return may have an impact on your ability to obtain an entry visa to the U.S. for future visits and/or application for Permanent Resident Alien status.

If you are required to file a tax return the best thing to do is file the tax return on time!

OSU Surplus Department will schedule and pick up approved disposal requests at no cost to the department within 5 to 7 business days.

Yes. If you were in the U.S. even 1 day, you must file Form 8843.

Our DocuSign partners have provided us with ample storage at this time. They have built a fully elastic, scalable storage model that they routinely monitor. In addition, they recently added 5 petabytes of storage for future growth.

Please see Invoice and Payment information on the Accounts Payable website.

Instructions are included in your Glacier packet with information on submitting your forms. 

See the social security number questions under the Nonresident and Resident Aliens section below.

Many Nonresident Aliens incorrectly believe that they will not pay ANY tax in the U.S.; however, all individuals who receive income in the U.S., regardless of their U.S. Tax Status, are required to pay tax, unless you qualify for certain deductions, allowances, or exemption based on an income tax treaty. The amount of tax you will owe, if any, depends on your particular situation, the amount of income you receive, and whether or not you qualify for an exemption from tax based on an income tax treaty, or the limited deductions and allowances available to a Nonresident Alien.

Foreign nationals who are resident aliens are taxed on worldwide income in the same manner as U.S. citizens, so the source of their income is not relevant.

Nonresident aliens are taxed only on U.S.-source income and income connected to a U.S. trade or business. Therefore, Nonresident aliens are not taxed on foreign-source scholarship and fellowship grants.

A scholarship or fellowship grant is foreign-source if the grantor is a foreign resident, a foreign government, international organization, or if the grantor is a U.S. resident but the educational activity takes place outside the U.S.

Yes.  The University BCM Policy became effective on July 1, 2020.

The best way to prevent a document from being returned incomplete is to make all of the fields required where you are expecting input from a signer(s). The envelope will not be able to move forward until all required fields are completed by each signer.

The Form W-2 includes salary and wages issued through payroll. As this payment is through Accounts Payable and not Payroll, it is not reported on the Form W-2; however, depending on the reason for this payment, you may receive a Form 1099-MISC.

Financial Training offers a blended learning approach by providing eLearning and instructor-led courses. The eLearnings and registration for any instructor-led sessions are offered through BuckeyeLearn. Our training focuses on the university’s fiscal procedures, covering university policies and procedures as well as how best to work with the offices that have central financial responsibility, and financial systems (e.g. complete journal entries, create purchase orders, enter receipts).

See the Financial Training webpage for a list of training by area.

Yes, anyone with the Expense Data Entry Specialist (EDES) role can create an expense report on behalf of someone else. 

“U.S. Tax Status” is used to determine which tax system applies to an individual – and thus, which tax returns are applicable and how that tax return must be completed. An individual’s U.S. tax status is different from one’s immigration status; however, many of the terms used for immigration issues are similar to those used for tax purposes. For U.S. tax purposes, there are four U.S. Tax Statuses: U.S. Citizen, Permanent Resident Alien, Resident Alien for Tax purposes, and Nonresident Alien for Tax purposes

Employees may notify University Bursar at bursar@osu.edu or call 614-292-1056 

This is defined by U.S. tax regulations as an international person who has not been physically present in the United States for the amount of time required to be treated as a resident alien for Tax purposes.  The status is determined based on the substantial presence test and the visa type of the individual.  A nonresident alien for tax purposes has a completely different method of having tax withheld, completing tax forms and tax documents, and is eligible for very few and limited deductions and allowances when paying taxes. A nonresident alien for tax purposes must only report and pay tax on money that he or she receives from U.S. sources.

In the vast majority of cases, flights booked through Corporate Travel Planners (CTP) full service agents or its online booking tool (Concur) cost the same or less than they would through third-party websites. While exceptions may exist, these typically involve unacceptable conditions for business travel, such as nonrefundable fares, “hidden” fees that explain the cost differential, or restrictions that are impactful to meeting the core needs of business travel.

In side-by-side comparisons of total costs, the university has confirmed that fares offered through CTP full service agents or its online booking tool (Concur) are usually comparable or less expensive than those advertised on third-party (reseller) sites.

*Group and Athletic Team/Individual travel must be booked through the contracted agency designated for these demographics - see more information.

Refer to the Administrative Resource Center (ARC) for the related job aids.

Contact Supplier Maintenance for appropriate documentation and taxes. Contact AP Customer Service if you have additional questions.

You are affirming that you, the vendor, will ensure your embedded staff, subcontractors and subconsultants will comply with the vendor COVID-19 vaccine requirement. 

No. All transactions should be expensed within 7 business days from the transaction load in Workday.

Yes, however rates and insurance requirements will vary by international destination and may not match domestic rates and other provisions provided by the Agreement Summary for Business Rentals. Additional fees and insurance requirements may be applicable to the country/region laws.

Note: When reserving internationally (including Canada and Mexico), contact the applicable rental agency or travel@osu.edu to determine whether insurance coverage is included in the rate. In most countries the required insurances are not included and must be purchased in addition to the rental rate to meet Travel Policy requirements.

Your payment election information is inactivated twenty (20) weeks after you terminate your employment with the university.

If the work address(es) you reported on the Flexible Work Agreement is in a different tax municipality from your previous work location and/or your percentage allocation for multiple work locations changed, the updates will reflect on your paycheck within two pay periods. Questions regarding invalid addresses will be sent back to the employee and manager and may cause a delay in processing.  Employees are responsible for working directly with the local municipality for any tax withholding corrections resulting from late or inaccurate location reporting, including refunds.  Payroll will make the changes effective going forward on all future paychecks.

Your funds will be available to you on payday.

Before requesting PO Closure, authorized college or departmental personnel must complete the following steps:

    1    Issue change orders in the Financials system.

    2    Enter receipts in the Financials system.

    3    Validate total amount matched equals total amount vouchered.

    4    Validate voucher activity has occurred on the purchase order.

    5    Submit request via P.O. Closure.

Note: When PO Closure is requested, no further activity can be processed against the purchase order (including: change orders, credits, vouchers or receivers).

As a part of the cash advance reconiliation process, an Expense Report has the necessary documentation of how the funds in the cash advance were used. The first Expense Report total will post against the cash advance balance, and no reimbursements can be given on Expense Reports until the cash advance is fully reconciled. A Spend Authorization cannot be closed if a cash advance has not been fully reconciled. 

For more information, see Cash Advance Process Job Aid at the Travel Website.

A non-refundable fare is generally less expensive than a refundable ticket and thus the recommended option that aligns with the University's Travel Policy (the lowest reasonable coach/economy fare that meets the business needs of the university).  A refundable fare can be purchased in certain circumstances with the unit's discretion and support documentation.

In the event of cancellation, the non-refundable fare will be converted by the airline into an "unused ticket credit" worth the value of the original ticket. This unused ticket credit can be used by the traveler towards the purchase of future airfare with the same airline.  Whereas, a refundable fare will have the value of the original ticket refunded back to the original form of payment.

University travel policy requires that any rental car used for university business have Liability Insurance, as well as Damage Waiver or Collision Damage Waiver or Loss Damage Waiver (DW/CDW/LDW). When utilizing OSU’s contract through Enterprise, National or Hertz, these insurances are automatically included in the contract rate. Additional supplemental insurances, such as Personal Liability Insurance (PAI), or Personal Effects Protection (PEP) are not required by the university, nor eligible for reimbursement.

Payment issues should be directed to the Division of Accounts Payable: (614) 292-6831. Unresolved issues should be directed to the Office of the Controller: (614) 292-6220.

Once you have received your Social Security number, please report this number to:

• Glacier: Log in to your Glacier profile and update your number. Print, sign, and send the Glacier forms to the email provided.
• Ohio State Human Resources: Log into your Ohio State Workday account and update your number. Read instructions. If you have any questions, email HRConnection@osu.edu.

• Payments setup for check issuance will be queued in the next check run following the final approval. Check run takes place every Thursday at 8:00 AM (for OSUP) and 10:00 AM (for UNIV). 
• Payments setup for EFT or direct deposit will be queued following the final approval in the daily settlement run at 10:00 AM.
   

Due to security limitations established by the university, only active employees can access Concur. Students, guests, and non-employees must have their airfare booked by the unit's travel arranger in Concur or via phone with a contracted travel agency.

Call the State of Ohio, Office of Budget and Management at (614)466-4034 to request a printed copy. The report (in PDF format) is also available on their website at: http://obm.ohio.gov/SectionPages/FinancialReporting/default.aspx.

When the university provides items to employees where no cost, or discounted cost, was incurred, the employee still receives value. FMV can be determined by the retail cost to the employee to purchase same item. Where this is not readily determinable, consult Tax Office for assistance.

When comp time becomes over 365 days old, it shows as a negative accrual on your compensatory time off balance, and a positive accrual on your compensatory aged payout balance.

If you find out now that in a past tax year you were supposed to file a tax return, but you failed to do so, you must file a late tax return as soon as possible. To do so, go to www.irs.gov and print a Form 1040NR for the tax year that you wish to file a late tax return. Be sure to also get the instructions for the preparation of that year’s Form 1040NR as the tax rates and exemption amounts may be different for each tax year. You may not simply lump the amounts from a previous tax year onto this year’s tax return – each tax year must be separated and correct.

You may purchase an Individual Access Code to prepare a prior year tax return in GLACIER Tax Prep at www.glaciertax.com. To do so, you will be logged out of GLACIER Tax Prep and taken to our website to purchase the Access Code. You will then receive an email with the Access Code so that when you log back into GLACIER Tax Prep, you will use that new Access Code to prepare your prior year tax return.

Anyone can purchase items from the OSU Surplus Department 

• OSU Surplus Department is open for public sales on the third Tuesday of the month from 8:00a.m. - 3:30p.m. 

• Online auction through govdeals.com 

Yes. If you had any U.S. source earned income, you will need to file IRS Form 1040-NR and Form 8843.

Training will be available starting September 14, 2015. Training will consist of the Sender and Author Roles and include links and information related to the Policy, ADA Compliance, and Data Security. 

If the department has an invoice that requires payment in foreign currency and is to be paid via wire, send an AP Wire Request form and the invoice (if present) to apbanking@osu.edu.

Contact AP Customer Service with questions.

Yes, Glacier is only used for determination of taxation.  However, submitting your Glacier forms is vital to ensuring your taxes are withheld correctly and is needed to honor your country's tax treaty.