The Tax Unit prepares the annual return of the University, develops procedures and reporting to comply with tax requirements, communicates with campus on tax related matters and responds to tax related questions.

Tax Requests

Form W-9 Request for Taxpayer Identification Number
(vendor is requesting a Form W-9 from the University)
Provide name and email address of person/entity requesting the W-9.  Send request to  Email is the preferred method to send the W-9.  If no email address is available, provide a fax number.  Also provide your name, department name and address, and contact information in case of questions.

Employment Tax Issues
Requests and questions for the following can be answered by the Payroll Department at

  • W-2 Wage and Tax Statement
  • W-4 Employee Withholding
  • 1042S Foreign Persons U.S. Source Income Subject to Withholding

Form 1099 Miscellaneous Income
Requests and questions on Form 1099 issued by the University should be directed to the Payroll Department at

Form 1099s received by University personnel should be forwarded
to the Tax Office in the Office of Financial Services.

Form 1098T Tuition Statement

Please contact the Bursar's Office - Tuition and Billing at 773-702-7086.  Additional information can be found at

Sales Tax Exemption Certificates
Requests and questions about Sales Tax Exemption certificates should be directed to SSO Help Desk at Ask A Purchasing/Payment Question Form.

Form 990 Return for Organization Exempt from Income Tax
Request a copy of the University's Form 990 or 990T.
Contact: Functional Directory

Tax Strategy in the UK

Updated June 2022


The University of Chicago was initially incorporated in 1890. It is a not for profit corporation incorporated under the Not for Profit Corporation Act of the State of Illinois, in the United States of America, and is a tax-exempt organization under Section 501(c)(3) of the United States Internal Revenue Code. It is recognized as a world-leading institute of higher education. The University of Chicago undertakes its activities through the University and related organizations, resident both in the UK and elsewhere, including foreign entities.

This tax strategy applies to the University of Chicago and its related organizations listed below. In this strategy, unless the context otherwise requires, references to the “University” are to the University of Chicago and the other entities so listed.

This strategy applies from the date of publication until it is superseded. This strategy has been published in accordance with paragraph 16(4) of the Schedule by being made available in the University’s website. References to “UK Taxation” are to the taxes and duties set out in paragraph 15(1) of the Schedule which includes Income Tax, Corporation Tax, PAYE, NIC, VAT, Insurance Premium Tax and Stamp Duty Land Tax. References to “tax”, “taxes”, “taxation” are to UK taxation and to all corresponding worldwide taxes and similar duties in respect of which the University or one of its listed related organizations has legal responsibility.


As a charitable organization the University of Chicago benefits from exemptions from many taxes. However, where taxation obligations exist, the University endeavors to comply with those obligations and to disclose all required information to tax authorities.

Governance in relation to UK taxation

  • The Vice President and Chief Financial Officer is responsible for the supervision and control of the financial affairs of the University, including tax matters.
  • Day-to-day management of the University’s tax matters is coordinated by a tax committee consisting of members from the Office of Legal Counsel and Financial Services. The tax committee works with units throughout the University to identify and manage tax obligations and risks consistent with the aims described herein.
  • The Audit Committee of the University’s Board of Trustees provides oversight of the University’s financial practices, internal controls, and external and internal audit processes, as well as the University’s compliance with laws and regulations.

Risk management

The University seeks to mitigate its exposure to taxation risks through the work of the tax committee and through the use of external tax experts for major transactions, whether new or on-going, and for material changes in tax laws or regulations.

The University seeks to reduce the level of tax risk arising from its operations as far as is reasonably practicable by ensuring that reasonable care is applied in relation to business processes that could materially affect its compliance with its tax obligations.

Attitude towards tax planning and level of risk

The University continually seeks to comply with its regulatory and other obligations and to act in a way that maintains its reputation as a world renowned educational institution, while also optimizing its tax position by taking advantage of available and appropriate reliefs and exemptions in line with, and in the spirit of, tax legislation.

The University’s approach towards tax planning is to reduce tax risks and to ensure that tax submission are accurate, complete, and submitted on time.

Relationship with HMRC

The University seeks to have a constructive relationship with HMRC. If the University were to undertake significant new transactions or material operations for which the taxation treatment is uncertain, or if a change in legislation, interpretation or practice could impact a tax treatment, the University may seek to obtain confirmation of such treatment from HMRC or from professional tax advisors.

Errors in submissions made to HMRC are disclosed as soon as reasonably practicable after they are identified.

Names of entities covered by this Tax Strategy

The University of Chicago Booth School of Business

The University of Chicago Foundation Limited

The University of Chicago Booth School of Business, a company limited by guarantee registered in the United Kingdom, and The University of Chicago Foundation Limited, organized under the Companies Act and Charites SORP 2005, are related organizations of the University of Chicago.

All Other Forms and Issues
Contact: Functional Directory