Tax Information

TAs and GSRs

All employees receive a W2 Wage and Tax Statement that reports their payroll system payments and withholding taxes for the tax year by the end of January of the following year.

Visit the At Your Service website for more info regarding your W2s and to sign up to receive your W2 electronically. If you do not consent to electronic delivery, paper copies will be delivered by campus mail to your department address. W2’s for separated and inactive employees are sent via US Mail to the individual’s permanent address in the Personnel and Payroll System. For help setting up your At Your Service account, visit the Payroll Employee Guide online.

Graduate Fellowships

Any portion of your fellowship that does not apply directly to your fees or tuition is considered taxable income and must be reported to the I.R.S.

Domestic students: Currently the University does not withhold any taxes from your fellowship or report fellowship income to the IRS. However, you still may have a tax liability on any portion of your fellowship that does not apply directly to your fees or tuition.

International students on F-1 or J-1 visa: The I.R.S requires the University to withhold income taxes on fellowship stipends paid to international students. Our campus uses GLACIER software to calculate and record the withholding amounts and end of the year form 1042-S will be posted mid-February in your Glacier Account.  Glacier Tax Prep will be available in mid-February for filing Federal Tax returns. For questions contact glacierhelp@ucsc.edu.

Loans

Student loans are exempt from taxes.

Form 1098-T

The 1098-T (The IRS Form 1098-T Tuition Statement) is an annual IRS form completed by UCSC as required by the Taxpayer Relief Act of 1997, which is furnished to students to assist the taxpayer in determining eligibility for an educational tax credit and/or deduction. The form summarizes qualified tuition and related expenses that were paid during the calendar/tax year as well as scholarships/grants/fellowships disbursed to the student account during that same year. The 1098-T form is NOT a statement of income. The Student Business Services office is responsible for the creation/presentation of these forms. Please see https://sbs.ucsc.edu/1098t/1098t_index.html for more detailed information and instructions for obtaining your form or email the office at sbs@ucsc.edu.

Graduate Student Tax Seminar

The Graduate Student Association sponsors several tax workshops during March and April of each year. Each workshop includes a presentation and the opportunity to go over your tax forms with a tax professional. Check the GSA web page for this year’s schedule.

General Information

Please consult the I.R.S. web site at https://www.irs.gov/taxtopics/tc421

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