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 reporting their tax treaty-eligible wages paid during the previous calendar year.
In some cases, treaty eligible 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.
International recipients of taxable or tax treaty exempt non-qualified scholarship or fellowship will also be issued Form 1042-S reporting annual awards.
International individuals with more than one type of 1042-S reportable income will receive more than one 1042-S.
For assistance and questions, contact CU's international tax specialists at IntlTax@cu.edu.
2020 tax year 1042-S forms
Employee Services has mailed all 1042-S forms for the 2020 tax year to non-U.S. citizens who had one or more of the following in 2020:
- tax treaty-exempt income
- non-qualified scholarship payments
- taxable non-employee compensation
If you meet this criteria but have not received your form by Feb. 20, please submit a 1042-S Reissue Request Form to Employee Services. Note that you may submit your completed form to the mailing address on the form or via encrypted email.
Please contact CU's international tax specialists at IntlTax@cu.edu