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Tax Information for Citizens and Foreign Visitors

Find tax information for citizens, both resident and out of state, and foreign individuals.

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

"If you are expecting to receive a Form 1095-A, you should wait to file your 2018 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 2018 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 about the impact of the 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).

Calculate and update your tax withholding information

Find information how to calcluate and update your tax withholding.

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.

  • Forms 1042-S  will be issued on or before March 15 of the following calendar year. Most Glacier clients will be able to view their Form 1042-S by logging into GlacierEmail for help or copies of previous years' Forms 1042-S.
  • Form 1042-S reports the previous calendar year's payments 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 & royalties paid to nonresidents for tax purposes
    • other income paid to nonresidents for tax purpose

Paying Honoraria or Travel for Foreign Visitors


How to Gross-up a Payment


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 an international visitor

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

For tax questions relating to foreign individuals, email All other current employees, contact us via Former employees, email