1042-S and W-2 Tax Forms

International persons receiving payments from Vanderbilt University may receive either a W-2 or 1042-S.  Some internationals may receive one form, but not the other.  International business persons or entities may receive other tax forms; those forms are not discussed on this page.

Form 1042-S   reports income for international persons who have received the following types of income:

1. Wage payments made to employees who have claimed tax treaty benefits.
2. Fellowship/Scholarship income received directly by the student.  This includes all income not applied directly to the tuition and fees.
3. Independent personal services for work performed in the U.S.
4. Royalty payments issued to individuals or entities.
5. Non-employee/Student Prize or Award payments
6. Subject Participant Payments

Form W-2 reports wage income not included under tax treaty exemption.  This form is issued by Vanderbilt’s Payroll Office no later than January 31st each year. The International Tax Office (ITO) does not issue this form. Be sure your address is correct in the payroll system before the end of the year so that your W-2 is sent to the correct address. 

For more information on Form W-2, see this page: https://hr.vanderbilt.edu/forms/W2-reconcile.php.