Tax FAQs for Students & Scholars

Tax FAQs
Students & Scholars

Contacts for Tax Issues:
   UCLA Students or
        Visiting Scholars
   Federal Forms
   State Forms
   University Contacts

Hope Scholarship Credit & Lifetime Learning Credit

Tax Forms:
   Form 592-B
   Form 1042-S
   Form 1098-T

Tax FAQs for Students and Scholars

I am a student or visiting scholar, how may I obtain information pertaining to tax issues?

In general, students and visiting scholars should always consult a tax advisor for information on the taxability of payments received.

Official information can be obtained from the Internal Revenue Service (IRS) or California Franchise Tax Board (FTB). You may request some of the following publications from the phone numbers and web sites listed below for federal and state tax issues:

Federal Tax Information

Internal Revenue Service (IRS)
(800) TAX-FORM (To Order Forms)
(800) 829-1040 (Tax Questions)
Web Address: http://www.irs.gov/forms_pubs/index.html.

Contact the above or click on Forms and Publications to retrieve tax forms and publications on the Internet which pertain to Federal Tax information.

Publication 4	Student's Guide to Federal Income Tax
Publication 17	Your Federal Income Tax
Publication 505	Tax Withholding and Estimated Tax
Publication 520	Scholarships and Fellowships
Publication 519	US Tax Guide for Aliens
Publication 901	US Tax Treaties
Form 1040-ES	Estimated Tax for Individuals
Form 2210	Underpayment of Estimated Tax by Individuals

California State Tax Information

Franchise Tax Board (FTB)
(800)852-5711 (For Tax Questions)
Web Address: http://www.ftb.ca.gov

Contact the above, or click on Forms and Publications to retrieve tax forms and publications on the Internet which pertain to California State Tax information.

Publication 1031	Guidelines for Determining Resident Status
Form 540-ES	Estimated Tax for Individuals
Form 5805	Underpayment of Estimated Tax by Individuals and Fiduciaries

UCLA Tax Contacts for Students, Postdoctoral Fellows & Visiting Scholars

Graduate Students, Postdoctoral Fellows, and Visiting Scholars:

Graduate Division
1228 Murphy Hall
405 Hilgard Avenue
Los Angeles, CA
90095-1444
(310) 825-1025

Undergraduate and Extension Students:

Financial Aid Office
A-129J Murphy Hall
405 Hilgard Avenue
Los Angeles, CA
90095-1435
(310) 206-0400

General student accounting questions:

Student Accounting and Cashiering Office
B-303 Murphy Hall
405 Murphy Hall
Los Angeles, CA 90095

Immigration/visa issues, financial resources and tax matters:

Office of International Students and Scholars
Tom Bradley International Hall
417 Charles E. Young Drive West, Room 106
Box 951379
Los Angeles, California
90095-1379

I have questions about the Hope Scholarship and Lifetime Learning Tax Credits. How can I obtain more information about these tax credits?

Click on Hope Scholarship Credit and Lifetime Learning Credit.

I am a nonresident of California and received Form 592-B from UCLA, what is the purpose of this form?

592-B - Nonresident Withholding Tax Statement

Form 592-B is filed with the California Franchise Tax Board to report California taxable income and California income tax withholding on UCLA payments to students and postdoctoral fellows who are non-residents for California income tax purposes.

Types of income reported on this form includes: scholarships, fellowships, or grants.
Form 592-B is mailed on or before January 31each year.
Duplicate Forms - Any individual who needs a duplicate Form 592-B should contact the Payroll Office at (310) 794-8726 or (310) 794-8730.

I received form 1042S from UCLA. What is the purpose of this form?

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

Form 1042-S is used to report all non-employee payments made to nonresident aliens and payments made to nonresident employees who claim exemption from federal income taxes due to a tax treaty.

Form 1042-S is filed with the Internal Revenue Service (IRS) to report U.S. taxable income and U.S. income tax withholding on UCLA payments to:

1)    Students and Postdoctoral Fellows who are Nonresident Aliens
       for U.S. income tax purposes; or
2)    Employees who are Nonresident Aliens claiming exemption
       from U.S. income tax under a tax treaty.

Types of income reported on this form include: scholarships, fellowships or grants awarded to students or postdoctoral fellows and compensation for services rendered.
Form 1042-S is mailed on or before January 31each year.
To retrieve a blank sample, click on Form 1042-S from UCOP, or click here to retrieve an example of Form 1042-S provided by Payroll Services.
To request a duplicate Form 1042-S click here.

Questions pertaining to Form 1042-S should be directed to the following UCLA departments:
Employees	Payroll Office
Graduate Students or Postdoctoral Fellows	Graduate Student Support Office
Undergraduate or Extension Students	Financial Aid Office

I am a U.S. Resident Student and received Form 1098-T. What is the purpose of this form and how does it apply to me?

1098-T - Tuition Payment Statements

U. S. Resident Students:
The University is required to file Form 1098-T with the Internal Revenue Service (IRS) to report certain enrollment and identifying information for U.S. Resident Students for which UCLA has received payments of "Qualified Tuition and Related Expenses" in a tax year. This information is needed to determine eligibility for the Hope Scholarship Credit and Lifetime Learning Credit provided in Internal Revenue Code Section 25A.

For more information about the Hope Scholarship Credit and Lifetime Learning Credit, students may visit the UC Education Tax Credit Reporting Service web site at www.tcrs.com or call 1-877-467-3811 (toll-free).
Form 1098-T is mailed on or before January 31 each year.
Click on UCLA Form 1098-T to retrieve a sample of this form.

Nonresident Alien Students:
Universities are not required to file a Form 1098-T for students who are Nonresident Aliens for U.S. income tax purposes.

As a result, Nonresident Alien Students will not receive a Form 1098-T.

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Last Updated March 9, 2004