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Taxes: Form 1042-S

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

2016 "Form 1042-S Foreign Person's U.S. Source Income Subject to Withholding" will be issued on or before March 12, 2017.   

Form 1042-S reports

  • Wage/salary income exempt from federal tax withholding because of a tax treaty.
  • Fellowship income paid to nonresident aliens
  • Other non-wage income paid to nonresident aliens: fellowship, royalty, honorarium, independent contractor and performance fees.

Online delivery: If you have a complete Glacier record as of 12/31/16, you'll get an email from Glacier (support@online-tax.net)  on or before March 12, 2017 with the subject "Year-End Reporting Form 1042-S is now available. It will explain how to view and print your 1042-S from your Glacier record, even if you are no longer at UCSD.

Mail delivery: If you declined online delivery through Glacier, your Form 1042-S will be mailed to the U.S. address you entered in your Glacier record. If you never completed your Glacier record, or had no Glacier record at all, it will be mailed to the address you provided at the time of payment.

Questions? See sections E and F of the UCSD page "Tax Withholding FAQ for Foreign Visitors" for answers to frequently asked questions about Form 1042-S and tax returns.