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Alien - Year End Tax Documents

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.

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