Tax

Form 990

ÐÇ¿Õ´«Ã½ annually files Form 990 and Form 990-T with the Internal Revenue Service. A copy of Form 990 is uploaded to each year once its available. Please visit the Division of Finance web page for more information. 

 

Unclaimed Funds Reporting

Each year, the Tax Department at ÐÇ¿Õ´«Ã½ analyzes uncashed transactions from the general ledger and reaches out to those parties. If contact is not made, the funds are remitted to the Ohio Department of Commerce, Division of Unclaimed Funds. Any potential unclaimed property can be obtained by

 

Out-of-State Employment 

Working fully remote from another state is generally not permitted at the university. Working part- or full-time outside Ohio can raise significant tax and regulatory issues depending on the state in which an employee lives when working off-campus.

However, employing an out-of-state employee may be approved in very limited situations when warranted due to exceptional and unique circumstances. Due to the significant incremental compliance and financial cost to the university for having an out-of-state employee, a one-time fee of $10,000 will be assessed against the hiring department for each new out-of-state employee. This fee, which will help to cover legal fees, registration fees, and support staffing, is non-negotiable and unable to be waived.

In addition, there may be other expectations the hiring department must take responsibility for and adhere to, including state-specific financial implications, to stay in continued compliance with having an out-of-state employee. These may include, among other items, monthly stipends for cell phones, internet, office supplies, etc.

If you are looking to employ an employee outside of the state of Ohio, please contact oosemployment@case.edu, Out-of-State Employment and Hybrid Staff Coordinator, within the Tax Department of the Controller’s Office for further information and guidance. It is important to contact the Controller’s Office prior to making your decision to employ any individuals out-of-state. Please see the Out-of-State Fully Remote Work FAQ page for more information