Paying Nonresident Employees

Form W-2: Wage and Tax Statement

f you worked in the U.S., you will receive a W-2 from each employer. The W-2 states your income and tax withholdings, if any, while working for a particular employer during a tax year. This information must be included on your tax return, and copy B of the W-2 must be sent to the IRS along with your return.

If you did not work, you will not receive -- and do not need -- any W-2 forms.

W-2 forms are typically mailed by January 31. You will need to contact any employer from whom you did not receive a W-2. If you suspect a former employer does not have your current address, you will need to contact the employer's payroll office and provide your current address.

Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

Like the W-2, this form is used to report income. Taxable scholarships are generally reported to you on the 1042-S by the grantor. If you were awarded a scholarship or fellowship by UTSA or other U.S. entity in 2009, and that income was taxed, or if you claimed a tax treaty benefit for scholarship/fellowship or work income, you should expect to receive a 1042-S.

If you believe you should receive a 1042-S but do not, contact the payroll office of the institution or organization that granted the award. Please remember: If you were employed as a condition of a scholarship or fellowship, you will receive a W-2.

Form 1099-INT: Interest Income

If you earned a dividend or interest income in 2009, you should receive a 1099 or some other type of tax form from your bank or investment company. You should receive such a form for each account you have.

Contact the appropriate company for further information on what forms you might receive and when they are mailed. The 1099-INT forms will look different, but will usually have “1099” printed on them. For example, Form 1099-INT is issued by banks to show your interest income for the year.

Nonresident aliens for tax purposes are not required to report certain interest income (such as from a savings account) as wages. You may formally request your bank not mail Form 1099 by filing W-8 with the bank. Follow up with your particular banking institution regarding this request.

Form 1098-E: Student Loan Interest Statement

If you received a loan from UTSA during 2009, you should receive a 1098-E form. This is useful-- it will allow a deduction of interest income on your tax return.