Tax Related Forms

Form W-2

This form shows the total income earned and the withheld income tax at the state and federal levels. Workers receive a W-2 from each employer and thus may have multiple W-2s to include in their federal and tax income.

The USC W-2 can be received either online or by mail.

  • Online is quicker and reduces the chance of it getting lost in the mail. To receive the W-2 online, students and scholars must be signed-up for online delivery through ADP by December 31st. Otherwise it will be mailed. For more information about ADP and to access the employer or registration code, please visit the University Payroll Services (UPS) website.
  • To receive the W-2 by mail, students and scholars must make sure UPS has their most current mailing address by December 31st. It is not pulled directly from OASIS. The W-2 will be mailed to the address currently showing on the student’s USC paycheck or stipend check. If this address is incorrect, notify the department’s HR/Payroll Analyst immediately and update your address in Workday no later than December 31st. Updating your address through OASIS or Glacier does NOT update your address in Workday.

Anyone who does not receive a W-2 and believes that they should have, or has lost the original, contact University Payroll Services (UPS) at payroll@usc.edu or visit the UPS website.

Form 1042-S

The purpose of this form is to report US taxable income and US income tax withholding for:

  • Scholarships, fellowships or grants awarded to students or postdoctoral fellows, and compensation for services rendered
  • Income claimed as exempt from US income tax under a tax treaty. Treaties are claimed by filing form 8233

To receive the 1042-S by mail, students and scholars must make sure UPS has their most current mailing address by December 31st. It is not pulled directly from OASIS. The 1042-S will be mailed to the address currently showing on the student’s USC paycheck or stipend check. If this address is incorrect, notify the department’s HR/Payroll Analyst immediately and update your address in Workday no later than December 31st. Updating your address through OASIS or Glacier does NOT update your address in Workday.

If a student or scholar has not yet received their Social Security Number or Individual Taxpayer ID (ITIN), they will see a placeholder number on their 1042-S which begins with “90” and is followed by their seven-digit USC employee number. This placeholder number issued by University Payroll Services, is NOT a valid SSN or ITIN, and cannot be used to complete tax returns.

If a student or scholar does not receive a 1042-S and believes they should have, or has lost it, please contact USC payroll at payroll@usc.edu or visit the UPS website.

Form 1099

This form shows any interest earned on bank accounts, stocks, funds, etc. which students may need to claim. It also reflects any income earned as an independent consultant, or through a temporary/staffing agency.

Form 1098-T

Only international students and scholars who have provided the Bursar’s Office with an ITIN prior to December 23, 2016 will automatically be provided Form 1098-T. The majority of international students and scholars are NOT eligible to claim education expense tax credits on their federal tax forms as they are not:

* US Citizens
* Permanent Residents (PR)
* Married to a citizen or PR
* Allowed to legally be claimed as a dependent by a US citizen or PR, or
* Have been in the US long enough to file taxes as a resident for federal tax purposes

For more information about eligibility, please review IRS Publication 970.

Please contact the USC Bursar Office with questions regarding issuance of Form 1098-T.

Tax Forms and Publications

Amended Returns

When submitting tax forms to the US government, you are making a legal and recorded statement of status and eligibility which must be correct.  False filings can seriously impact future immigration eligibility and status. If a student or scholar has filed incorrect tax forms, OIS strongly encourages seeking assistance from either a Certified Public Accountant (CPA), tax attorney, or licensed tax firm to make corrections as soon as possible to avoid any penalties. These services will incur a charge to be determined by the service provider.

USC employees cannot assist with specific tax questions. Students and scholars should consult with a qualified tax professional for individual assistance.