UCLA Tax Services  

 

  

Form 1042-S - Foreign Person's U.S. Source Income
 

What types of income are reported on Form 1042-S?

   Form 1042-S reports taxable federal income and the corresponding federal tax withholding relating to
   the following types of income received by U.S. nonresidents:

  • Wage payments made to employees who have claimed tax treaty benefits
  • Tax reportable Fellowship/Scholarship income
  • Service payments made to independent contractors for work performed in the U.S.
  • Royalty payments issued to individuals or entities.
  • Non-employee Prize or Award payments

When is Form 1042-S issued?
    Form 1042-S is distributed to all eligible recipients on or before March 15 of each year following the year that the
   payments were received.

How is Form 1042-S distributed?
    Form 1042-S is generated through the GLACIER online tax reporting system. Forms issued to individuals are
   distributed directly through GLACIER, unless the individual has opted to receive their form by mail.  Form 1042S
   issued to Foreign Entities, are issued through the mail.

Where can I get an explanation of the information on my 1042-S?
    Refer to: http://map.ais.ucla.edu/go/1004311

Where can I request a duplicate 1042-S form?

     Individuals:

  • Current year 1042-S duplicates can be accessed through your GLACIER record.

  • Past year forms can be requested here: http://www.payroll.ucla.edu/taxforms/1042s-request.htm

     Entities: 

What office can assist with questions on Form 1042-S?
   Payroll Services:  310 267 5774, msattin@finance.ucla.edu