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Tax Information

Find tax information for citizens and foreign individuals.

Form 1095-C: Employer-Provided Health Insurance Offer and Coverage

"Must I wait to file [tax returns] until I receive these forms?

"If you are expecting to receive a Form 1095-A, you should wait to file your 2016 income tax return until you receive that form. However, it is not necessary to wait for Forms 1095-B or 1095-C in order to file.

"Some taxpayers may not receive a Form 1095-B or Form 1095-C by the time they are ready to file their 2016 tax return. While the information on these forms may assist in preparing a return, they are not required. Individual taxpayers should not wait for these forms and file their returns as they normally would..

"Like last year, taxpayers can prepare and file their returns using other information about their health insurance. You should not attach any of these forms to your tax return."

  • For more information on the new provisions impacted by the ACA regulations including UC employer shared responsibility requirements, see the University of California's website "What the Affordable Care Act means for you" provides general information. 
  • Additional information from the University of California Affordable Care Act FAQ (PDF).

Additional Topics

How to calculate and update your tax withholding information

Glacier Online Nonresident Alien Tax Compliance System

Out-of-State tax - for those living and working outside of California

  • Those living and working outside of California may need to submit Form UPAY830 (PDF) to the UCSD Payroll Division. Departments and employees should contact Paul Rodriguez for more information.

Form W-2 

Form 1042-S - see the UC San Diego page Taxes: Form 1042-S.

  • Form 1042-S  is issued by March 15. Most Glacier clients will be able to view their Form 1042-S by logging into Glacier on or after February 26, 2017. Email glacier@ucsd.edu for help or copies of previous years' Forms 1042-S.
  • It reports the previous calendar year's income in the following categories
  • wages/salary exempt from federal tax due to a tax treaty (residents and nonresidents alike) (taxable wages are reported on Form W-2)
  • fellowship income paid to those who are nonresidents for tax purposes
  • honorariums paid to nonresidents for tax purposes
  • royalties paid to nonresidents for tax purposes
  • other income paid to nonresidents for tax purpose

Honoraria & Travel payments to foreign visitors - see Paying Honoraria or Travel for Foreign Visitors

Military Spouse Residency Relief Act

  • Under the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may be exempt from California income tax on your wages if (i) your spouse is a member of the armed forces present in California in compliance with military orders; (ii) you are present in California solely to be with your spouse; and (iii) you maintain your domicile in another state. See FAQs - Military Spouses Residency Relief Act and UC W-4/DE-4 (section III, item 3)

How to request a salary advance for a non-U.S. citizen

Tax Resources page of the UCSD International Faculty & Scholars Office (also for use by international students)   

Tax Information for postdoctoral and visiting scholars from OPDVSA

Tax information for graduate students from the Graduate Division

Form 1099

Form 1098-T

Payroll forms