Tax Compliance

The Controller's Office is responsible for managing the federal and state tax compliance for the College and its related entities. It acts as a resource to the College and its constituents for tax issues and questions. It also monitors developments in tax laws and regulations to assess their impact on the College and its related entities.

Dartmouth does not offer advice on any personal income tax requirements or issues. Information presented on this site is for general information only and does not represent personal tax advice. You are encouraged to seek professional tax advice for personal income tax questions and assistance.

Dartmouth's Tax Exempt Status

The legal name of Dartmouth College is "Trustees of Dartmouth College." Trustees of Dartmouth College is exempt from federal income tax as an educational institution under section 501(c)(3) of the Internal Revenue Code.

Taxpayer Identification Number

Dartmouth's taxpayer identification number (TIN) is 02-0222111.

This number is also known as:

• Employer ID Number
• Federal ID Number
• TIN Tax-Exempt Number
  Federal form W-9 is used to provide Dartmouth's tax identification number and certification to a requester.

Annual Tax Filing Requirements

On an annual basis, the following income and information returns are filed with the appropriate governing agencies:

• Federal Form 990, Return of Organization Exempt from Income Tax
• Federal Form 990-T, Exempt Organization Business Income Tax Return

In accordance with IRS regulations, Dartmouth makes its most recent federal income tax returns available for public inspection.

To request copies of the Trustees of Dartmouth College Form 990 (Return of Organization Exempt from Income Tax) or Form 990-T (Exempt Organization Business Income Tax Return), please submit an email request to Controller's Office
7 Lebanon Street, Suite 302
Hanover, NH 03755

Backup Withholding

The Internal Revenue Code (IRC) 3046(a) requires payers under certain circumstances to withhold 24% from vendor payments for federal income taxes. Payments that may be subject to backup withholding include payments to independent contractors for services, payments for interest, dividends, rents, royalties, and broker payments.

Backup withholding is required when an individual or vendor does not provide the payer a Taxpayer Identification Number (TIN) when requested, or when the Internal Revenue Service (IRS) notifies the payer that your name and Social Security Number or Taxpayer Identification Number (TIN) on Form W-9 is incorrect or does not match their records.

The TIN is usually provided on Form W-9 (pdf).

The IRS may require backup withholding because you owe federal income taxes, or you have not reported all your income on your tax returns.

Payers who withhold income tax must remit the amount withheld to the IRS and report the amount withheld from the payee on Form 1099.

Additional Resources

• Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s) (pdf)
• Publication 505, Tax Withholding and Estimated Tax
• W-9 Instructions (pdf)
• W-9 Form (pdf)

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