SUBJECT:	2007 Tax Reporting Documents For Noncompensatory Payments
DATE:	January 18, 2008

The 2007 tax reporting documents (Forms 1099 and courtesy letters) for all U.S. Citizens, U.S. Permanent Residents, and Residents for Tax Purposes who are receiving non-compensatory payments will be distributed by January 31, 2008.

Duke University Reporting Requirements for
U.S. Citizens and Permanent Residents

Duke University’s reporting obligations for U.S. citizens, Resident Aliens (green card holders), and Residents for Tax Purposes on the Noncompensatory payment system varies based upon the factors below:

1. For those payments which must be reported by Duke University, the recipient will receive Form 1099.
   
   
2. If Duke University does not have a reporting obligation but the recipient elects to have taxes withheld (by completing Forms W-4 and NC-4), the recipient will receive Form 1099.
   
   
3. If Duke University does not have a reporting obligation and the recipient does not elect to have taxes withheld (by completing Forms W-4 and NC-4), the recipient will not receive a Form 1099. However, Corporate Payroll Services will furnish letters which list the total payments issued during 2007.

Duke University Reporting Requirements for
Foreign Nationals

All foreign nationals who are nonresidents for tax purposes receiving Noncompensatory payments will receive a Form 1042-S reflecting all payments issued during 2007. 

Corporate Payroll Services will issue Forms 1042-S no later than March 14, 2008.