The forms that you are supposed to receive from the institutions that paid you will depend on the facts of your particular situation. In general,
Form | Type of Income | Situation |
|---|---|---|
W-2 | Wages or Salary as an Employee | You will receive Form W-2 to report the wages or salary on which you DID NOT claim a tax treaty exemption |
1042-S | Wages or Salary as an Employee | You will receive Form 1042-S with income code 18, 19, or 20 to report wages or salary on which you claimed a tax treaty exemption |
1042-S | Scholarship or Fellowship (no services performed) | You will receive Form 1042-S with income code 16 to report scholarship or fellowship regardless of whether tax was deducted or you claimed a tax treaty exemption. Please note that if you received tuition, required fees or a book allowance, these items should NOT be reported to you on any form. |
1042-S | Consulting, Performance Fees | You will receive Form 1042-S with income code 17, 42 or 43 to report consulting or performance fees. |
1042-S | Participant Payments, Prizes/Awards | You will receive Form 1042-S with income code 54 to report prizes, awards, or participant payments. |
In some cases, you may receive a Form 1099 (DIV, G, INT, or MISC). Generally, Nonresident Aliens should not receive such forms; however, if you do, you may use the information on the form to complete GTP – you do not need to request a new form from the payor.
NOTE: You should not receive Form 1098-T; however, if you do receive Form 1098-T, simply keep the form and do NOT enter any data from Form 1098-T into GTP.