| To: |
Campus Community
|
| From: |
Sandra Featherson, Associate Director of Controls
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| Date: |
2/2/09
|
| Subject: |
Annual Income Tax Information Issued by the University
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Employees
IRS Form W-2, Wage and Tax Statement — Mailed in January.
Independent Personal Services Providers
IRS Form 1099-MISC, Miscellaneous Income — Mailed in January.
Students
IRS Form 1098-T, Tuition Statement — Mailed in January to anyone who has paid qualifying educational expenses during the year.
Questions that cannot be answered via the 1098t.com website above should be posted to barc.info@barc.ucsb.edu
Nonresident Aliens
IRS Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding
Reporting of non-wage fellowship grant stipends payments—mailed by Accounts Payable to home addresses sometime in February.
Reporting of treaty exempt wages paid to students, teachers and researchers through payroll—mailed by Payroll to campus departments by March 15.
NOTE: Some nonresidents may receive 1042-S forms from both departments.
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