Form W-2 - Wage and Tax Statement
- Form W-2 reports an employee's annual federal and state taxable wages and the amount of federal and state taxes withheld from his or her paycheck.
- Tax Treaty employees that have claimed exemption from federal taxes due to a tax treaty will receive a W-2 reflecting federal earnings/withholding not covered under the tax treaty and state earnings/state tax withholdings. The federal information covered under a tax treaty will be reported on a 1042-S.
- For 2019 tax year and beyond, UCPath issues Form W-2.
Questions about Form W-2 should be directed to UCPath. Contact the UCPath Center at (855) 982-7284, Monday through Friday, 8AM to 5PM.
Form 1042-S - Foreign Person's U.S. Source Income Subject to Withholding
- Form 1042-S reports taxable federal income and corresponding federal tax withholdings to the IRS on individuals who are not residents of the United States and who received the following types of income:
- Wage payments made to employees who claim tax treaty benefits
- Service payments made to independent contractors
- Fellowship/Scholarship Awards
- Royalties
- UCPath issues Form 1042-S for Tax Treaty Income and/or Postdoc Fellowship income.
- UCLA issues Form 1042-S for scholarship, fellowship or honoraria payments.
For more information about the Form 1042-S, please see this article in our knowledge base.
California Form 592-B - Nonresident Withholding Tax Statement
- Form 592-B Reports income and corresponding withholding for nonresidents of California
- Individuals who receiving this form tend to be vendors, or one-time payees
- Income reported on this form is not derived from employment.
- Office of Record for the Form 592-B is Accounts Payable.
Questions about the Form 592-B should be directed to Accounts Payable at (310) 794-0197.
Form 1099-MISC - Miscellaneous Income
- The 1099 form is used to report income for individuals who have been paid at least $600 in payments and, if appropriate, any back up withholding.
- Amounts paid for wages, salaries, travel allowances, and other compensation paid to an employee are not reported on a 1099. These amounts are reported on a W-2.
- Nonresident aliens for tax purposes should not receive a 1099 to report income.
- Office of Record for the Form 592-B is Accounts Payable.
Questions about the Form 1099-MISC should be directed to Accounts Payable at (310) 794-0197.
