In general, you should always consult a professional tax advisor for information on the taxability of payments you receive from UC Merced. Tax Services staff are prohibited from giving individual income tax advice on personal income tax issues. This website is intended only to introduce you to general tax information applicable to UC Merced students.
Year End Tax Statements
As a student at UC Merced, you may receive one or more of the following year end tax statements from UC Merced:
- Form W-2: This form is used to report wages to employees. If you were employed by UC Merced as a student employee, including TA or GSR appointments, you can expect to receive this form. For additional information, please see the following UC resources:
- Form 1042-S: This form is used to report U.S. source income subject to withholding to nonresident aliens. If you are a nonresident alien for tax purposes and you received a taxable scholarship or fellowship payment or claimed a tax treaty benefit, you can expect to receive this form. For additional information, please see the following UCLA resource:
- Form 1098-T: This form is used to report qualified tuition and related fees billed to students during the calendar year. If you are an enrolled student at UC Merced, you can expect to receive this form. For additional information, please see the following UC Merced resource:
- Form 1099-MISC: This form is used to report payments of $600 or more during the tax year. If you received a gift card or an award payment in the amount of $600 or more (other than payments for employment or financial aid), you can expect to receive this form. This form is also used to report patents and royalties of $10 or more paid to UC Merced faculty.
- Form 1099-NEC: This form is used to report payments of $600 or more to resident independent contractors during the tax year.
Assistance with Filing Your Tax Returns
Tax Services staff at UC Merced are prohibited from giving individual income tax advice on personal income tax issues. If you need assistance with the preparation of your individual tax returns, please consult a professional tax advisor. Listed below are resources that may be helpful.
Free Tax Preparation Assistance
The Internal Revenue Service (IRS) provides free tax preparation assistance online, by phone, and at local offices throughout the U.S. The IRS Volunteer Income Tax Assistance (VITA) program offers free tax help for qualifying taxpayers. To determine whether you qualify and where VITA operates, please see IRS Free Tax Return Preparation.
Nonresident aliens with a GLACIER record can use GLACIER Tax Prep (GTP) for free to prepare their federal return.
Free Do It Yourself Tax Services
The IRS provides Free File services for free do-it-yourself federal tax preparation. For details, please visit the Free File page on the IRS website. The California Franchise Tax Board (FTB) provides CalFile services for free do-it-yourself state tax preparation. For details, please visit the CalFile page on the California Franchise Tax Board website.
Other Resources for Tax Preparation
The following resources may be useful as you prepare your individual tax return:
Internal Revenue Service (IRS): See the Tax Information for Students page on the IRS website for detailed information about federal taxes. For general information about filing your federal taxes, please see the Filing Information page on the IRS Website. In addition, the IRS has several publications that may be helpful in understanding federal tax requirements. For the most current version of the IRS publications listed below, please go to the Forms and Pubs page on the IRS website:
- IRS Tax Topic 421 - Scholarships and Grants
- IRS Publication 17 - Your Federal Income Tax (for Individuals)
- IRS Publication 505 - Tax Withholding and Estimated Taxes (for paying estimated taxes on a quarterly basis)
- IRS Publication 519 - U.S. Tax Guide for Aliens
- IRS Publication 901 - U.S. Tax Treaties
- IRS Publication 970 - Tax Benefits for Education
- IRS Form 1040 - U.S. Individual Income Tax Return (for annual tax filing)
California Franchise Tax Board (FTB): For general information about filing your California taxes, please see the Filing Information page on the California FTB website. For the most current version of the California State tax documents listed below, please go to the California Franchise Tax Board website:
- Form 540 - California Resident Income Tax Return
- 540 ES - Estimated Tax for Individuals (for quarterly tax payments)