Common U.S. Tax Forms You May Need
Federal Tax Forms
U.S. Tax Forms You May Receive
Listed below are some common tax forms you may receive from your employer, banks, or other agencies. You may receive other tax forms not listed here as well; visit the Internal Revenue Service for more information.
IRS Form W-2: Wage and Tax Statement
This form is issued to international students and scholars who had U.S. based employment. It is a summary of the total amount of wages earned during the year and the amount of money withheld for any taxes (federal, state and local). The U.S. employer is required to send this form to employees by January 31, 2017. Please note that if they mail a paper copy it may take a few business days longer to receive. If you are/were a UC Berkeley employee and have not received a W-2, email: email@example.com.
IRS Form 1042-S: Foreign Person’s U.S. Source Income Subject to Withholding
This form is issued to document taxable (non-service) scholarship, fellowship or grant income in excess of tuition/fees and books/supplies. The 1042-S form can also be used to document scholarship, fellowship, grant or wage income that is exempt from tax withholding because of a tax treaty. UC Berkeley is required to send the 1042-S to eligible participants no later than March 15, 2017. If you have not received the 1042-S by the dates above, email: firstname.lastname@example.org.
IRS Form 1095-B: Health Coverage
This form is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment. Please contact your health insurance provider if you have questions regarding this form. For international students on SHIP, contact AETNA. For international scholars, it will depend on your J category at UC Berkeley. You can find more at: http://internationaloffice.berkeley.edu/j_insurance
IRS Form 1099-INT: Interest Income
This form is issued by a U.S. bank, and shows the interest a student or scholar received on deposits in their bank account or CD. Bank interest is not taxable for nonresident aliens, so you do not need to consider this form in preparing your tax return if you are a nonresident alien for tax purposes.
IRS Form 1099-MISC: Miscellaneous Income
This form is used to show "independent contractor" income. Sometimes, students or scholars who work off the UC Berkeley campus are given this form to document job income instead of the W-2. If the income shown on the 1099-MISC is very large, you may owe taxes when you file your return because taxes are not withheld from "independent contractor" income.
IRS Form 1098-T: Tuition Statement
This form is issued by educational institutions in the United States to show the educational expenses for each tax year. This form facilitates U.S. taxpayers (not nonresidents) making application for the Hope and Lifetime Learning Tax Credits. Nonresidents for tax purposes are not permitted to utilize this form. However, Berkeley International Office recommends the form be attached to the photocopies of the tax forms filed to the IRS and kept it for your records.