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1042 and 1042 S Reporting


View policy pdf:1042 and 1042-S Reporting Policy

Policy Statement
The University of Georgia will produce an Internal Revenue Service (IRS) Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, each calendar year.

Reason for policy

As the withholding agent, the University of Georgia is required to file the form 1042-S by March 15th for the preceding tax year. The form 1042-S summarizes the tax withheld on payments to foreign persons under section 1441 of the Internal Revenue code.


The University of Georgia will distribute 1042-S forms to individuals by the deadline of March 15th for the following categories:

One USG Job Aid:


Record Retention

This series provides a summary record of data reported on the annual Wage and Tax Statements (W -2) for employees. It consists of records by year in social security number order, including employee name, earnings subject to tax, and other data as required by law. [Board of Regents: Wage and Tax Statements (W-2 forms) 0472-04-047]Record Copy: The Payroll Department will retain a copy of employee 1042-S.

Retention: 5 years


The International Tax Coordinator prepares and distributes 1042-S forms to the appropriate individuals by March 15. If you think you should receive a 1042-S you may send the International Tax Coordinator an email ( to request a copy of your 1042-S. Please provide your full name, last four digits of your social security number, and indicate whether you would like to pick up your forms or have them mailed. Provide your current address for mailing.



Responsible University Senior Administrator: Vice President for Finance & Administration Responsible University Administrator: Associate Vice President for Finance Division Policy Owner: Payroll Department

Policy Contact: Susan Caldwell

Phone Number:  706-583-8193

Date Issued: 01/01/2019

Last Reviewed/Updated: