Tax Form Information
 

FORM W-2

W-2's are issued to everyone who worked and were paid by an employer during previous year unless all wages were exempt under a tax treaty. W-2's for WSU have already been mailed. If you have lost the W-2 from WSU that was sent to you, or you believe that you have not received one, please contact WSU Payroll or Career Services. If you worked off campus for another employer during previous year be sure that your off campus employer sends you a W-2 or 1099 for that period of employment.

FORM 1042S

1042S's are scheduled to be mailed by the third week in February. 1042S's are issued to anyone who received a nonqualified scholarship or tax treaty benefit during previous year.  1042S’s will be issued to individuals who received one, or more of the following reasons:

• If you received a nonqualified scholarship such as grant in aid, athletic scholarship or a stipend, such as a fellowship to cover living expenses.

• If you took advantage of a Tax Treaty benefit which means some or all of your previous year's salary was exempt from Federal Taxes, for example our Chinese or Indian Scholars/students.

Please ensure that your current mailing address is accurate with the WSU Registrar and Payroll Office (where your WSU pay-check comes from). This is the address that will be used to mail the Form 1042S.

If you meet one of the above criteria and you have not received your Form 1042S by late February or have lost the Form 1042S that was sent to you, you must contact the WSU Payroll office.

Additional Notes:

• If you are Chinese (and entered the U.S. as F-1 or J-1) and earned money during previous you will most likely be receiving a 1042S. Please wait for it to arrive before you attempt to do a Federal Income Tax return.

• Students who entered as F-2 or J-2 and later changed to F-1 or J-1 and worked on campus do not receive tax treaty benefits and therefore will not receive a 1042S.

• If you are an Indian Student (F-1) you will not receive a 1042S for salary paid, but you will if you received any nonqualified scholarship payments – tuition waivers are not in this category.

• If you are a non-student (for example a J-1 Research Scholar, Professor, Short-Term Scholar) and received money from WSU while claiming a tax treaty, you will receive a Form 1042S.  

FORM 1099

Some of you (not all of you), may also receive one or more 1099 Forms. 1099's are forms mailed to people to document a variety of possible incomes that would not necessarily be reported on a W-2 or 1042S. You may receive a 1099 for the following reasons:

• 1099-DIV Money made on Stocks, Dividends, Bonds etc.

• 1099-G Refund of your State of Ohio Taxes from previous tax year.

• 1099-INT If you received interest on a savings account (you do not need to report this on your Federal Income Tax Return).

• 1099-R Refund of any money you paid into PERS (Ohio retirement fund).

• 1099-MISC Money paid to you as an independent contractor.
  
  Below are some examples of 1099 forms you may receive. (Not everyone will get a form 1099)

FORM 1098-T

1098-T's have been mailed recently. IRS Form 1098-T, "Tuition Payments Statement", must be provided by WSU to taxpayers who pay tuition expenses, so that the taxpayers can claim certain credits, if applicable, on their returns. Since Non Resident Aliens are not eligible for these credits, they do not need to receive these forms. Form 1098-T's should only be sent to Resident Aliens for Tax Purposes, or U.S. Citizens. In most cases if you are in the U.S. under F-1/J-1 immigration status you should not receive this form. If you have received this form and you are not a Resident Alien for tax purposes, a U.S. Citizen or married to a U.S. Citizen, you should disregard this form.

Determining if you are a Resident Alien for tax purposes can be made when you are using NRA-Ware. One formula for determining this status that will work for many of you reading this is to know that if you are an F-1 and arrived in US less than 5 years ago, you are most likely a Non Resident Alien for Tax Purposes – in this case, you do not need a 1098T and should not worry about this form. However if you believe you are a Resident Alien for Tax Purposes and you have not received this form you can contact the WSU Bursar Office to have Form 1098T sent to you.