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Non-resident international employees whose wages are eligible for a tax treaty will receive Form 1042-S—Foreign Person's U.S. Source Income Subject to Withholding—by March 15 each year for their tax treaty-eligible wages paid the previous calendar year.
In some cases, non-resident employees may receive Form W-2 (for wages treated as taxable income) in addition to Form 1042-S. Employees should ensure they have all relevant documents prior to filing.
For assistance and questions, contact CU's international tax specialists at IntlTax@cu.edu.