Tax Forms
W-2
Wage and Tax StatementWho Receives It
Employees who received wages
Purpose
Reports taxable wages and withholdings for the calendar year
Delivery
Available electronically through CIS or postmarked by January 31st
1042-S
Foreign Person’s U.S. Source IncomeWho Receives It
Nonresident aliens who received scholarships, fellowships or other U.S.-sourced income
Purpose
Reports income exempt under tax treaties or subject to withholding
Delivery
Issued on GLACIER by March 15th
1095-C
Employer-Provided Health Insurance Offer and CoverageWho Receives It
Full-time employees and those enrolled in the university’s health plan
Purpose
Confirms health insurance coverage offered by the employer, used for Affordable Care Act (ACA) reporting
Delivery
Available electronically by early March.
Issued by Human Resources. For questions or assistance, contact AskHR@utah.edu .
1098-T
Tuition StatementWho Receives It
Students who paid qualified tuition and fees
Purpose
May help determine eligibility for education tax credits
Delivery
Accessible via CIS or post by January 31st
Issued by Bursar’s Office. For questions or assistance, please contact income@utah.edu or visit their site.
1098-E
Student Loan Interest StatementWho Receives It
Individuals who paid interest on qualified student loans
Purpose
May be used to claim a student loan interest deduction on your federal tax return
Delivery
Issued by January 31st
Issued by Bursar’s Office or Loan Servicer (may not be the university). For questions or assistance, please contact income@utah.edu or visit their site.
1099-MISC / 1099-NEC
Miscellaneous/Contractor IncomeWho Receives It
Vendors or contracted individuals paid $600 or more for services
Purpose
Reports non-employee compensation and other non-payroll payments
Delivery
Postmarked by January 31st