Tax Resources

Sales and Use Tax

Caltech is subject to California sales and use tax and must pay sales tax on taxable purchases. Although Caltech is exempt from Federal and State income tax as a 501(c)(3) entity, there is no exemption from California sales and use tax obligation.

For special exempt purchases, please contact Purchasing Services for assistance with your contract and purchase order.

General sales and use tax information can be found here: Click here

Income Tax Reporting

Accounts Payable handles all non-employee payments for the purchase of goods and services. Suppliers earning income are subject to income tax reporting and/or withholding. Caltech Payment Services complies with Federal and State regulations and issues the following information returns to our suppliers.

• IRS Form 1099-M (Federal form for US Individuals and Business Entities)
• CA FTB Form 592-B (CA State form for Nonresidents of California, Individuals and Business Entities) (Federal form for US Individuals and Business Entities)
• IRS Form 1042-S (Federal form for Nonresident Aliens and Foreign Business Entities)