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  2. Tax Resources

Tax Resources

 

w-2 1042-s stipend

 

Additional Resources

1095-C forms

1095-C forms, which are required by the Affordable Care Act and contain health plan information will be mailed to employees by March 2. This page can help you read and understand your 1095-C form.

 If you receive Social Security benefits…

You should have received an SSA-1099 form (or SSA-1042S for nonresident aliens). If you need a replacement, you can get one online at my Social Security. Get more information about these forms here.

File for less

  • The new IRS Free File program offers many Americans the opportunity to file their taxes for free by taking advantage of partnerships the agency has with tax preparation and filing software companies.
  • Vanderbilt’s retirement plan provider, Fidelity Investments, offers employees a discount of up to $20 on Turbotax’s online income tax filing services. Click here for more information. 
  • Vanderbilt’s employee perks provider, Abenity, also offers discounts to employees on multiple tax preparation programs and software. To take advantage, log into Abenity and search for “tax”.
  • The IRS's Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs offer free basic tax return preparation to qualified individuals. The VITA program has operated for over 50 years and for more information, visit IRS.gov. VITA sites offer free tax help to people who need assistance in preparing their own tax returns, including:
    • People who generally make $60,000 or less
    • Persons with disabilities; and
    • Limited English-speaking taxpayers

Determining Graduate Student or Post Doctoral Fellow Payments 

Please use the following tables to aid you in identifying the category your stipend falls into, and thus, what forms (if any) you should expect to receive. Table A applies to U.S. Citizen/permanent resident graduate students and U.S. Citizen/permanent resident post-doctoral fellows; it provides a description of types of stipend payments you may have received (i.e. service or non-service) as well as approximate mailing dates for any tax forms to be issued. Table B provides the same information for Non-Resident graduate students and post-doctoral fellows. 

TABLE A:  U.S. Citizen/Permanent Resident – Graduate Student or Post-Doctoral Fellow

  Type of Stipend

  Description

Reportable Taxable Income

Form Issued by Vanderbilt

  Mailing Deadline

Compensatory (Service)

Any service that is performed (such as teaching, research or related service) that is a condition for receiving the stipend.  University Central pays service stipends on the last working day of each month.  These payments are issued by the Payroll Department the last day of the month. Exception: For certain Federal grants, your stipend may be treated as a non-service stipend even though you are required to perform services in your individual capacity as a scholar / fellow.

This stipend is included in taxable gross income.

W-2

January 31

Non-Service

No service is required to receive this stipend. The stipend is to be used for tuition, books, enrollment and course related fees, supplies and equipment.  University Central pays non-service stipend payments on the last working day of each month.  HR Processing (Payroll) issues these payments. 

Not reported to IRS by Vanderbilt. To determine taxability, student should review their specific use of the non-service stipend payments per IRC Section 117.

None

N/A

TABLE B:  Non-Resident – Graduate Student or Post-Doctoral Fellow

Type of Stipend

Description

Reportable Taxable Income

Form Issued by Vanderbilt

  Mailing Deadline

Compensatory (Service)

Any service that is performed (such as teaching, research or related service) that is a condition for receiving the stipend.  These payments are issued by the Payroll Department on the last working day of each month. Exception: For certain Federal grants, your stipend may be treated as a non-service stipend even though you are required to perform services in your individual capacity as a scholar / fellow.

This stipend is included in taxable gross income.

W-2

January 31

Non-service or service that is tax-exempt due to tax treaty

No service is required to receive this stipend. These payments are issued by the Payroll Department on the last working day of each month.

This stipend is reported on Form 1042-S.

1042-S

March 15