Employee Non-Cash Reporting Form

Feb. 10, 2020

Use this form to report all clothing and uniforms and non-cash items provided to employees (e.g., apparel, gifts, prizes, awards, etc.)

Two TABS - 1) READ ME for the instructions 2) NonCash for the form to fill out and attach

Fill out this Employee Non-Cash Reporting Form and attach to the eRequest associated with the purchase of the items (Use for PCard purchases, eRequests, and Reimbursements).

•All cash awards, regardless of amount, are taxable income to the employee.
•Once non-cash items reach a cumulative total of $100 or more in a calendar year, the total value and any additional non-cash items received in the same calendar year would automatically be taxable income to the employee.
All individual items must be reported on the Employee Non-Cash Reporting Form.

Non-cash employee items that will not be required to be reported will include employee achievement/service awards and items addressed within the expenditure policy.

Policies:

Expenditures:  https://busfin.osu.edu/sites/default/files/411_expenditures.pdf

University-Provided Clothing and Uniforms:  https://busfin.osu.edu/sites/default/files/universityprovidedclothing.pdf

 

Forms:

Determination of Taxability Form:  https://busfin.osu.edu/sites/default/files/determination-of-taxability-form.pdf

Employee Non-Cash Reporting Form: https://busfin.osu.edu/sites/default/files/employee-non-cash-reporting-form.xlsx

Employee Achievement Award Reporting Form: https://busfin.osu.edu/sites/default/files/employee-achievement-award-reporting-form.xlsx

 

FAQs:

Non-Cash Items: https://busfin.osu.edu/buy-schedule-travel/payroll-services/payroll-faq#noncash

Clothing: https://busfin.osu.edu/buy-schedule-travel/payroll-services/payroll-faq#clothing