Tax Overview

Tax Exempt Status

As an educational institution, MIT qualifies for its federal tax exempt status under Internal Revenue Code Section 501(c) (3). Generally, contributions made to MIT are deductible as charitable contributions.

See IRS Publication 557 for exceptions.

MIT is also exempt from income taxes in the state of Massachusetts.

Tax Identification Number

MIT’s tax identification number is 04-2103594. This number is also known as:

• Employer ID Number;
• Federal ID Number;
• TIN or Taxpayer Identification Number;
• Tax-Exempt Number;
• 04 Number (referring to the first two digits).

Request for tax exempt forms

Massachusetts tax-exempt forms can be found in the "Forms" section of this website. An M.I.T. certificate and Adobe Acrobat Reader are required in order to download the form. http://controllers.mit.edu/site/procurement/forms

The Internal Revenue Service also provides two kinds of letters certifying M.I.T.'s tax-exempt status under Section 501(c)(3). The first letter is MIT's determination letter from the IRS stating that MIT is a tax-exempt entity under the Internal Revenue Code Section 501(c)(3). The second letter is called a certification letter that is country specific and is used for countries that have tax treaties with the United States. These certification letters exempt MIT from double taxation by allowing MIT to take advantage of tax treaties with a specific country to exempt some income, such as royalties, from taxation. If you need this certification letter, known as Form 6166, please contact Anshu Tiku at atiku@mit.edu or at 2-4532.

W-9 Forms

W-9 Forms provide M.I.T.'s tax identification number and certification to a requester. This form can be found in the "Forms" section of this website. An M.I.T. certificate and Adobe Acrobat Reader are required in order to download the form. http://controllers.mit.edu/site/procurement/forms

1099 Reporting To The Institute

For organizations that are required to send MIT a Form 1099, send to:

Anshu Tiku
Massachusetts Institute of Technology
Controllers Accounting Office
77 Massachusetts Avenue; NE49-3412
Cambridge, MA 02139

MIT is required to distirbute Form 1099. For more information, see Accounts Payable