Most students will qualify to use this form. Taxable wages you earned in 1999 and taxes withheld from you in 1999 will be reported on Form W-2. Form 1042-S includes wages you earned in 1999 which were exempt by treaty in addition to scholarship payments and taxes withheld, if any, from U.S. sources. When you received your 1042-S, you also received an Explanation of Codes. If you do not have either of these numbers, you must contact the Office of International Services.
Withholding is required by law on certain types of payments.
Withholding tax is not the same as paying tax. If more money has been withheld than you are required to pay, you will receive a refund. If you are required to pay more than was withheld, you must include this amount when you file your tax return. The U.S. has tax treaties with 39 countries. You may still have to pay income tax even if there is a treaty with your country.