Skip to main content

Cornell University

GPSA R8 (2015-2016): Resolution Concerning 2014 Tax Issues for International Students

Acknowledged by the President

  • Resolution:
  • Day:
    May 12, 2016
  • Action:
    Acknowledged by the President
  • Summary / Notes:
  • File Attachments:
  • Text Attachment:
    Dear Richard:

    I’m writing in response to GPSA Resolution 8: Resolution Concerning 2014 Tax Issues for International Students. I understand that this has been a frustrating ordeal for many of Cornell’s international students, and the resulting financial hardships have caused a great deal of stress. From the time Cornell first learned of this systemic issue in late February 2016, staff have been working diligently with the IRS, peer institutions, and the software providers to effect a solution to this nationwide problem. While I’m pleased to report that the Cornell Tax Office is already implementing several of the requests included in Resolution 8, full analysis and resolution of the current problem is still underway at the federal level.

    As the university investigated this situation with the IRS and a software vendor, we also reflected critically on our own actions to determine whether any opportunities to identify, to prevent, or to quickly correct the problem were missed. The university has an obligation to withhold and remit tax to the IRS and to file correctly with the IRS, but Cornell does not have authority to resolve discrepancies or issues with an individual’s electronic accounts with the IRS, as suggested in lines 105 -109 of the resolution. The tax in question has been deposited with the IRS so the university cannot return the duly owed funds.

    The University Tax Office is actively revising its procedures for mailing 1042-S forms as early as possible, and is exploring whether a qualified, professional tax advocate could be engaged to assist with similar situations in the future, should the need arise. Cornell’s International Students and Scholars Office (ISSO) has been assisting individual students on this topic since last summer when the problem appeared to be isolated. The ISSO has made loans available to the students affected, as they do for other unexpected financial disruptions, and has been a conduit for information via email and their website.

    Targeted communications have been sent to affected students, and students have already begun notifying the University Tax Office that they are receiving their payments. If students have questions or concerns, however, the staff of the ISSO, Graduate School and University Tax Office are available to provide information. Given the high level of national attention this issue has received, I am optimistic that the IRS will find a resolution in the near future.

    Sincerely yours,

    Hunter Rawlings


    Hunter Rawlings
    Interim President, Cornell University
    300 Day Hall
    Ithaca, NY 14853
    Tel: 607-255-5201
    www.cornell.edu