2020 Forms 1042-S Foreign Person's U.S. Source Income Subject to Withholding will be released in February 2021.
Form 1042-S reports:
- Wage/salary payments exempt from federal tax withholding due to a tax treaty, regardless of tax residency status. If federal tax was withheld from wage/salary payments, they'll be reported on Form W-2.
- Fellowship payments to nonresident aliens
- Fellowship payments from which federal tax was withheld will be reported on one 1042-S.
- Fellowship payments exempt from federal tax due to a tax treaty will be reported on a separate 1042-S.
- Other non-wage payments to nonresident aliens: royalties, honoraria, independent contractor payments, and performance fees.
UC San Diego adopted a new payroll system, UCPath, on June 1 2020. As a result, if you received payments in any of the categories listed above before and after June 1, you will get Forms 1042-S from both systems. They will all be available to download from your UC San Diego Glacier record.
You may need Form 1042-S for your tax returns. If you declined online delivery, it will be mailed on or before March 15, 2021 to the address in Glacier as of 12/31/2020.
- Online delivery: Upon release of the forms, you'll get an email from Glacier (email@example.com) with the subject "Year-End Reporting Form 1042-S is now available." It will explain how to view and print your 1042-S from your UCSD Glacier record.
- Mail delivery: If you declined online delivery through Glacier, your Form(s) 1042-S will be mailed to the address you entered in your Glacier record. If you never completed your Glacier record, or had no Glacier record at all, it will be mailed to the address you provided at the time of payment.
Questions? Our FAQ page has a section about Forms 1042-S.