Frequently Asked Questions

• If you have a job, receive a paycheck and don't have a tax treaty benefit you will receive a W-2 at the end of the year.
• If you have a job, receive a paycheck and do have a tax treaty benefit you will receive a 1042-S at the end of the year. If your tax treaty has a limit, you may also receive a W-2.
• If you have a reportable stipend or other taxable income and do have tax treaty benefits you will receive a 1042-S.
• If you did not have a job, but receive a stipend or other taxable income, you will receive a 1042-S.
• If you have a job and also receive a reportable stipend or other taxable income, and don't have a tax treaty benefit you will receive both a W-2 and 1042-S

This is an income reporting form which is required to be issued by employers and payers to report your income and taxes withheld if any, to you and the Internal Revenue Service (IRS). The IRS uses this information to compare against your tax return to assure that you are reporting your income on your return.

Form W-2 is used to report taxable wages and taxes withheld of U.S. citizens, resident aliens, and nonresident aliens. It also includes Medicare wages and taxes which are used by the Social Security Administration for determining future Medicare benefits.

The W-2 is made available by January 31 of each year.  It is necessary to opt in via Workday to receive this form electronically.

Form 1098-T reports qualified scholarships and related expenses for purposes of the American Opportunity Credit and the Lifetime Learning Credit.  Nonresident aliens are not eligible for these credits even if they receive a Form 1098-T. The IRS regulations state that, although no Form 1098-T is required for nonresidents, educational institutions may create the form for all students for administrative ease since many student systems lack information about the tax status of the students.  A nonresident alien who receives this form should disregard it, but retain the form in your tax file.

Resident Aliens are eligible for the credits under the same rules that apply to U.S. citizens. For information about the credits, refer to IRS Publication 970, Tax Benefits for Education.

Form 1042-S is an income reporting form which is required to be issued by employers and payers to report your income and taxes withheld if any, to you and the Internal Revenue Service (IRS). The IRS uses this information to compare against your tax return to assure that you are reporting your income on your return.

This year-end tax document is provided to a nonresident alien who received wages covered under a tax treaty or received fellowship payments.

Treaty exempt wages are reported on this form with Exemption Code 04. The Income Code (IC) indicates the type of income reported on the form such as 16 (Scholarship or Fellowship), 17 (Independent Personal Services), 18 (Dependent Personal Services), 19 (compensation of a teacher or researcher), 20 (compensation during studying or training), 54 (Other Income).

Ohio State is required to furnish your yearly 1042-S by March 15 of the following year. You may elect to receive your 1042-S online through Glacier.  Otherwise, you will receive a copy of your Form 1042-S by U.S. Mail.

In certain cases, you may receive multiple 1042-S forms with different income codes.

Some nonresident aliens may receive a W-2 in addition to a 1042-S.  If you consented for online delivery of your W-2, you can access it via Workday.

You may receive a Form 1095-B or Form 1095-C from your insurer about your health insurance coverage.  While these forms are required to be provided to you, the forms are generally not applicable to a nonresident alien. Please disregard any of the Forms 1095-B or 1095-C, the forms are provided for your information only.  Do NOT enter any data from these forms into Glacier Tax Prep and do NOT attach the forms to your tax return.

If you enrolled in health insurance through the Marketplace, you should have received a Form 1095-A.  Form 1095-A is provided to assist you in determining your premium tax credit under the Affordable Care Act.  However, if you are eligible to claim the premium tax credit and wish to do so, you will need to prepare your tax return manually, outside of GTP.

This form is used by nonresident taxpayers to file an annual income tax return.

This form is required for a Nonresident Alien who is present in the U.S. under an F, J, M or Q immigration status, regardless of whether or not you have received any income.

Form 1099-INT is for taxable interest. Sometimes banks issue these forms to nonresident aliens who are not subject to tax on bank interest. The fact that a form was issued incorrectly does not make the interest income taxable.