I am a foreign national. Do I have a 1042-S and/or a W-2?

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
(income code 18, 19, or 20)

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
(income code 16)

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
(income code 17, 42 or 43)

Consulting, Performance Fees

You will receive Form 1042-S with income code 17, 42 or 43 to report consulting or performance fees.

1042-S
(income code 54)

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.