Institutional Guidance

The information on this page contains institutional guidance for units within WVU and WVU Research Corporation. This information does not cover all tax situations and should not be viewed as a complete treatment of all tax questions. This page provides neither express nor implied legal advice and is subject to change with changes in federal and state tax laws. Employees with questions regarding their personal income tax situation should contact a professional tax advisor or consultant. Tax Services will comply with all applicable Internal Revenue Service (IRS) guidelines and regulations, as well as all applicable state laws. In the event of a conflict between information on this page and IRS guidelines or state laws, the applicable laws will govern.

Guidance is listed in reverse chronological order (the most recently updated guidance will be listed first). Documents are in PDF format unless labeled otherwise.

• Guidelines for Individuals Providing Services While Physically Outside the United States Most recent update: May 2024, Originally issued: May 2024
• Third-Party Payment Network Providers Most recent update: August 2022, Originally issued: August 2022
• Tax Guidance Manual Most recent update: January 2022, Originally issued: January 2022
• Stipend Payment Guidelines Most recent update: December 2021, Originally issued: December 2021
• Student Organization Tax Information Most recent update: July 2020, Originally issued: July 2020

A list of approved Tax Services policies is available on the Division of Finance Policies page.