Tax Reporting Documents

Annual Tax and Payment Records

NEW: Get your W-2 tax reporting document

Tax reporting documents (1042-S, W-2, 1099, and 1098-T) are a record of payments received and taxes paid in the prior calendar year.  Payments of a particular income type (and from the same payment system) are aggregated in a single tax reporting document, which is issued depending on: 

  • your U.S. tax residency status 
  • the type of income you received 
  • whether you claimed tax treaty benefits
  • where the work associated with the payment was carried out*

To find out which document(s) you should receive, please see the table below. For additional information on each document type, please see the Contacts and Mailing Dates table.

Table 1

Type of income

Nonresident alien

Resident alien

Salary/employment compensation with tax treaty benefits(service)

1042-S

1042-S for treaty exemption amount, W-2 for FICA amount

 

Salary/employment compensation without treaty benefits (service)

W-2

W-2

OPT salary (service)

W-2

W-2

Salary/employment compensation with corrected Social Security and Medicare tax withholding (service)W-2 C**W-2 C**

Independent contractor compensation/honorarium (service)

1042-S

1099***

Scholarship (only covering tuition and related expenses) (non-service)

1098-T

1098-T

Fellowship/stipend/scholarship (amount exceeding tuition and related expenses) (non-service)

1042-S

No document issued****

Royalty (non-service)

1042-S

1099

Other income/prize (non-service)

1042-S

1099

*Payment to nonresident aliens for work/research conducted outside the U.S. is exempt from taxation and will not result in the generation of a tax reporting document.

** The W-2 correction document is for your personal records. Your federal taxes can be filed without it.

*** Only when the aggregate received in a calendar year is $600 or greater.

****Although no tax reporting document is issued, you are still responsible for independently reporting this income to the U.S. tax authorities, and are advised to use your personal pay records to report on a quarterly basis (as opposed to once a year).

 

 

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