Form 1042-S

Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding is a tax form issued by the university (employer) to nonresident aliens that summarizes taxable income and the corresponding tax withholding related to that income received by the nonresident aliens during a calendar year.

Income reported on the form 1042-S include:

  • Salary or wages exempt under a tax treaty (employees)
  • Fellowship payments
  • Nonqualified scholarships
  • Prizes subject to tax withholding

The form 1042-S shall be mailed out by the State mid-March. For questions, please see below: