Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding

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.