Which Tax Form Should I Receive for My Payment
U.S. Tax Residents:
(Including Resident Aliens and Green Card Holders)
Type of Pay Received |
Form |
Where to get form |
Date Available |
Dept Contact |
|---|---|---|---|---|
| Salaries/wages for services as an employee | W-2 | Via U.S. Mail | January 31 | payroll@louisville.edu |
| Salaries/wages for services as an employee – tax treaty exempt from all federal taxes including FICA | 1042-S | Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise | March 15 | taxdept@louisville.edu |
| Salaries/wages for services as an employee – tax treaty exempt from all federal taxes except FICA: 1042-S | 1042-S |
1042-S: Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise |
1042-S: March 15 |
1042-S: taxdept@louisville.edu |
| Salaries/wages for services as an employee – tax treaty exempt from all federal taxes except FICA: W-2 | W-2 |
W-2: via U.S. Mail |
W-2: January 31 |
W-2: payroll@louisville.edu |
| Independent/non-employee services (e.g., consulting, speaking fees, etc.) | 1099 (if>$600) | Via U.S. Mail | N/A (January 31 for Form 1098-T) | N/A (Contact bursar@louisville.edu for Form 1098-T) |
| Royalty | 1099 | Via U.S. Mail | January 31 | taxdept@louisville.edu |
| Other Income | 1099 (if >$600) | Via U.S. Mail | January 31 | taxdept@louisville.edu |
Non U.S. Tax Residents:
Type of Pay Received |
Form |
Where to get form |
Date Available |
Dept Contact |
|---|---|---|---|---|
| Salaries/wages for services as an employee – no treaty exemption applies | W-2 | Via U.S. Mail | January 31 | payroll@louisville.edu |
| Salaries/wages for services as an employee – tax treaty exempt from all federal taxes including FICA | 1042-S | Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise | March 15 | taxdept@louisville.edu |
| Salaries/wages for services as an employee – tax treaty exempt from all federal taxes except FICA: 1042-S |
1042-S
|
1042-S: Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise |
1042-S: March 15 |
1042-S: taxdept@louisville.edu |
| Salaries/wages for services as an employee – tax treaty exempt from all federal taxes except FICA: W-2 | W-2 |
W-2: via U.S. Mail |
W-2: January 31 |
W-2: payroll@louisville.edu |
| Independent/non-employee services (e.g., consulting, speaking fees, etc.) | 1042-S | Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise | March 15 | taxdept@louisville.edu |
| Scholarship/Fellowship (no services performed) | 1042-S (for non-qualified amounts only) * | Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise | March 15 | taxdept@louisville.edu |
| Royalty | 1099 | Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise | March 15 | taxdept@louisville.edu |
| Other Income | 1099 (if >$600) | Online via GLACIER if consented to receive electronically; via U.S. Mail otherwise | March 15 | taxdept@louisville.edu |
* Qualified amounts are not taxable/reportable by the University. These include payments that cover tuition, required fees, and books. Non-qualified amounts are personal in nature, such as lodging, meals/per diems, personal travel, and stipends for living allowances. Contact taxdept@louisville.edu if you have questions about U.S. tax withholding requirements on your scholarship or fellowship.